{
  "url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996",
  "json_url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996.json",
  "id": "uksi/1996/2101",
  "title": "The AEA Technology plc (Capital Allowances) Order 1996",
  "short_title": "AEA Technology plc (Capital Allowances) 1996",
  "long_title": "This Order makes provision determining certain writing-down allowances and capital allowances available to AEA Technology plc (“the Company”), being the successor to certain of the property, rights and liabilities of the United Kingdom Atomic Energy Authority (“the Authority”) by virtue of a scheme (“the Transfer Scheme”) made by the United Kingdom Atomic Energy Authority on 7th March 1996 pursuant to section 1(1) of the Atomic Energy Authority Act 1995(“the Act”) and to a direction given by the Secretary of State under section 2(1) of the Act dated 12th February 1996.",
  "citation": "S.I. 1996/2101",
  "type": "uksi",
  "year": "1996",
  "number": "2101",
  "version": "current",
  "date": "1996-08-07",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/introduction",
      "extent": null,
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      "parent": null
    },
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      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/article-1",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Writing-down allowances - industrial buildings and structures",
      "url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Writing-down allowances—machinery and plant",
      "url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/article-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/4",
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      "heading": "Scientific research",
      "url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/article-4",
      "extent": null,
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      "parent": null
    },
    {
      "path": "article/5",
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      "number": "5",
      "heading": "Allowances for expenditure on purchase of patent rights",
      "url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/article-5",
      "extent": null,
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    },
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      "path": "article/6",
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      "heading": "Know-how",
      "url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/article-6",
      "extent": null,
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    },
    {
      "path": "signature",
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    },
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      "path": "schedule/2",
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      "number": "2",
      "heading": "WRITING DOWN ALLOWANCES - MACHINERY AND PLANT",
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      "path": "schedule/2/part/1",
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      "heading": "MOTOR CARS",
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      "path": "schedule/2/part/II",
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      "heading": "OTHER MACHINERY AND PLANT",
      "url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/schedule-2/part-II",
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    }
  ],
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  "made_under": [
    {
      "id": "ukpga/1995/37",
      "title": "Atomic Energy Authority Act 1995",
      "url": "https://openlegislation.uk/atomic-energy-authority-act-1995",
      "provisions": [
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  ],
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  "changes_made_to_url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2101",
    "retrieved_at": "2026-10-29T12:37:02.996221+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}