{
  "url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007",
  "json_url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007.json",
  "id": "uksi/2007/945",
  "title": "The Business Premises Renovation Allowances Regulations 2007",
  "short_title": "Business Premises Renovation Allowances 2007",
  "long_title": "These Regulations relate to business premises renovation allowances under Part 3A of the Capital Allowances Act 2001 (c. 2: “CAA 2001”). The allowances will be available for qualifying expenditure in respect of a qualifying building incurred on or after such day as the Treasury may appoint under section 92 of the Finance Act 2005 (c. 7).",
  "citation": "S.I. 2007/945",
  "type": "uksi",
  "year": "2007",
  "number": "945",
  "version": "current",
  "date": "2007-03-21",
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  "unapplied_effects": 9,
  "provisions": [
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007/regulation-2",
      "extent": null,
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    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Designation of areas as disadvantaged areas",
      "url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Meaning of “qualifying business premises”",
      "url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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    },
    {
      "path": "note",
      "kind": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007/note",
      "extent": null,
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    }
  ],
  "has_text": true,
  "pdfs": [
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      "title": "Printed copy",
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      "language": null,
      "date": "2007-12-05",
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      "url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007/pdf/uksi_20070945_en.pdf",
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    },
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      "source_url": "https://www.legislation.gov.uk/uksi/2007/945/pdfs/uksiem_20070945_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affected_provisions": "reg. 2A",
      "affecting": "uksi/2012/868",
      "affecting_title": "The Business Premises Renovation Allowances (Amendment) Regulations 2012",
      "affecting_provisions": "reg. 3"
    },
    {
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      "affected_provisions": "reg. 4(2)",
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      "affecting_title": "The Business Premises Renovation Allowances (Amendment) Regulations 2012",
      "affecting_provisions": "reg. 4(1)"
    },
    {
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      "affected_provisions": "reg. 4(4)",
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      "affecting_title": "The Business Premises Renovation Allowances (Amendment) Regulations 2012",
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    {
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    },
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      "affected_provisions": "reg. 2",
      "affecting": "uksi/2014/1687",
      "affecting_title": "The Business Premises Renovation Allowances (Amendment) Regulations 2014",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 5(3)(b)",
      "affecting": "uksi/2014/1687",
      "affecting_title": "The Business Premises Renovation Allowances (Amendment) Regulations 2014",
      "affecting_provisions": "reg. 6"
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 3(a)",
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      "affecting_title": "The Business Premises Renovation Allowances (Amendment) Regulations 2014",
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    },
    {
      "type": "words substituted",
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      "affecting_title": "The Business Premises Renovation Allowances (Amendment) Regulations 2014",
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    {
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  ],
  "made_under": [
    {
      "id": "ukpga/2001/2",
      "title": "Capital Allowances Act 2001",
      "url": "https://openlegislation.uk/capital-allowances-act-2001",
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    }
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  "changes_made_to": 9,
  "changes_made_to_url": "https://openlegislation.uk/business-premises-renovation-allowances-regulations-2007/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/945",
    "retrieved_at": "2026-10-29T03:56:48.668652+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."
}