{
  "url": "https://openlegislation.uk/business-premises-renovation-allowances-amendment-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/business-premises-renovation-allowances-amendment-regulations-2014/introduction.json",
  "legislation": "uksi/2014/1687",
  "legislation_title": "The Business Premises Renovation Allowances (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/business-premises-renovation-allowances-amendment-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 30th June 2014\nLaid before the House of Commons 1st July 2014\nComing into force 22nd July 2014\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 360B(5), 360C(2)(a) and (3) 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, 360C 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/2014/1687/introduction",
    "retrieved_at": "2026-10-29T00:11:36.170393+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."
}