{
  "url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/article-1",
  "json_url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/article-1.json",
  "legislation": "uksi/1996/2101",
  "legislation_title": "The AEA Technology plc (Capital Allowances) Order 1996",
  "legislation_url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) This Order may be cited as the AEA Technology plc (Capital Allowances) Order 1996 and shall come into force on 1st September 1996.\n(2) In this Order:\n(a) “the Act” means the Atomic Energy Authority Act 1995;\n(b) “the 1988 Act” means the Income and Corporation Taxes Act 1988;\n(c) “the 1990 Act” means the Capital Allowances Act 1990;\n(d) “the Company” means the successor company registered by the name of AEA Technology plc and with the company registration number 3095862;\n(e) “the Transfer Date” means 31st March 1996, being the date on which the Transfer Scheme came into force;\n(f) “the Transfer Scheme” means the scheme made by the United Kingdom Atomic Energy Authority on 7th March 1996 pursuant to section 1(1) of the Act and to a direction given by the Secretary of State dated 12th February 1996; and\n(g) “use” means use in any trade in which the assets in question are, have been, or are to be used on or after the Transfer Date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1990 c. 1; section 24 was amended (by the insertion of subsection (6A)) by the Finance (No 2) Act 1992 (c. 48) (“the 1992 Act”), section 68(3) and (9); section 25 was amended (by the insertion of subsection 3A) by the Finance Act 1996 (c. 8), section 135(1), (2), (3) and Schedule 21, paragraph 26(2); section 26 was amended (by insertion of subsections (1)(ea), (eb), (ec) and (2AA)) by the 1992 Act, section 68(5), (6) and (9); section 34(1) was amended by the 1992 Act, section 71(1), (2) and (6); section 67A was inserted by the 1992 Act, section 68(1) and (8); section 83 was amended (by the insertion of subsection (7) and Schedule AA1) by the Finance Act 1994 (c. 9), section 117(1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2101/article/1",
    "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."
}