{
  "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-38D",
  "json_url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-38D.json",
  "legislation": "ukpga/1990/1",
  "legislation_title": "Capital Allowances Act 1990 (repealed)",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-1990-repealed",
  "path": "section/38D",
  "kind": "section",
  "number": "38D",
  "heading": "Exclusion of Chapter where company’s limit not exceeded.",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1990/1/section/38D",
    "retrieved_at": "2026-10-29T09:43:43.233690+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."
}