{
  "url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997",
  "json_url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997.json",
  "id": "uksi/1997/491",
  "title": "The BBC Home Service Transfer Scheme (Capital Allowances) Order 1997",
  "short_title": "BBC Home Service Transfer Scheme (Capital Allowances) 1997",
  "long_title": "This Order makes provision determining certain expenditure for the purposes of capital allowances available to Castle Transmission Services Limited (“Castle”), which is the successor, by virtue of a scheme (“the Transfer Scheme”) made by the British Broadcasting Corporation (“the BBC”) on 24th February 1997 pursuant to section 131(1) of the Broadcasting Act 1996 and approved by the Secretary of State on 26th February 1997, to certain of the property, rights and liabilities of the BBC attributable to the transmission of the BBC’s home services and ancillary services and activities.",
  "citation": "S.I. 1997/491",
  "type": "uksi",
  "year": "1997",
  "number": "491",
  "version": "current",
  "date": "1997-02-26",
  "revised": false,
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  "provisions": [
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      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997/article-1",
      "extent": null,
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Machinery and Plant",
      "url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Leased Fixtures",
      "url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997/article-3",
      "extent": null,
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    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Agricultural Buildings",
      "url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997/signature",
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    },
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      "path": "schedule",
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    },
    {
      "path": "schedule/part/I",
      "kind": "part",
      "number": "I—",
      "heading": "MACHINERY AND PLANT FIXED TO LAND LEASED BACK TO BBC",
      "url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997/schedule/part-I",
      "extent": null,
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    {
      "path": "schedule/part/II",
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      "number": "II—",
      "heading": "OTHER ASSETS",
      "url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997/schedule/part-II",
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
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  "made_under": [
    {
      "id": "ukpga/1996/55",
      "title": "Broadcasting Act 1996",
      "url": "https://openlegislation.uk/broadcasting-act-1996",
      "provisions": [
        "section/135",
        "schedule/7/paragraph/1",
        "schedule/7/paragraph/14",
        "schedule/7/paragraph/15",
        "schedule/7/paragraph/17",
        "schedule/7/paragraph/28"
      ]
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  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997/changes.json",
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/bbc-home-service-transfer-scheme-capital-allowances-order-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/491",
    "retrieved_at": "2026-10-29T12:24:15.461930+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."
}