{
  "url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/article-4",
  "json_url": "https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Scientific research",
  "text": "In respect of the vesting in the Company in accordance with the Transfer Scheme of the assets representing allowable scientific research expenditure which are described in column (1) of Schedule 3 to this Order, the amount of capital expenditure which the Company shall be treated, for the purposes of Part VII of the 1990 Act (scientific research), as having incurred on the Transfer Date on scientific research shall be the amount specified in column (2) of Schedule 3 to this Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2101/article/4",
    "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."
}