{
  "url": "https://openlegislation.uk/business-premises-renovation-allowances-amendment-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/business-premises-renovation-allowances-amendment-regulations-2012/introduction.json",
  "legislation": "uksi/2012/868",
  "legislation_title": "The Business Premises Renovation Allowances (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/business-premises-renovation-allowances-amendment-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 19th March 2012\nLaid before the House of Commons 20th March 2012\nComing into force 11th April 2012\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 360B(2)(b) and (5) and 360D(4) of the Capital Allowances Act 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2; sections 360B and 360D, together with the other provisions of Part 3A, were inserted by paragraph 1 of Schedule 6 to the Finance Act 2005 (c. 7)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/868/introduction",
    "retrieved_at": "2026-10-29T01:36:16.105437+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."
}