{
  "url": "https://openlegislation.uk/business-premises-renovation-allowances-amendment-regulations-2012/regulation-3",
  "json_url": "https://openlegislation.uk/business-premises-renovation-allowances-amendment-regulations-2012/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Insertion of regulation 2A (expiry date for incurring qualifying expenditure)",
  "text": "After regulation 2 insert—\n“Expiry Date for incurring qualifying expenditure\n2A. For the purposes of Part 3A of the Act, “the expiry date” is prescribed as—\n(a) 1 April 2017, for corporation tax purposes; and\n(b) 6 April 2017, for income tax purposes.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/868/regulation/3",
    "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."
}