{
  "url": "https://openlegislation.uk/bbc-world-service-transfer-scheme-capital-allowances-order-1997/article-4",
  "json_url": "https://openlegislation.uk/bbc-world-service-transfer-scheme-capital-allowances-order-1997/article-4.json",
  "legislation": "uksi/1997/1354",
  "legislation_title": "The BBC World Service Transfer Scheme (Capital Allowances) Order 1997",
  "legislation_url": "https://openlegislation.uk/bbc-world-service-transfer-scheme-capital-allowances-order-1997",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Agricultural Buildings",
  "text": "Where there is transferred to WSCo in accordance with the Transfer Scheme property which is the relevant interest in relation to any expenditure for which the BBC would be entitled to an allowance under Part V of the 1990 Act (capital allowances in repect of agricultural buildings) apart from section 128 of that Act, the expenditure which, by virtue of paragraph (b) of section 129(3) of the 1990 Act, is to be treated as the expenduture in respect of which WSCo is entitled to the allowances mentioned in that paragraph shall be nil (without any reduction or addition under that paragraph).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1354/article/4",
    "retrieved_at": "2026-10-29T12:08:12.122292+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."
}