{
  "url": "https://openlegislation.uk/capital-allowances-act-1990-section-33a-appointed-day-order-1996/note",
  "json_url": "https://openlegislation.uk/capital-allowances-act-1990-section-33a-appointed-day-order-1996/note.json",
  "legislation": "uksi/1996/1323",
  "legislation_title": "The Capital Allowances Act 1990, section 33A, (Appointed Day) Order 1996",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-1990-section-33a-appointed-day-order-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSection 33A of the Capital Allowances Act 1990 (inserted by section 94 of the Finance Act 1995) (“section 33A”) allows claims to be made by shipowners for the deferment of balancing charges on ship disposals taking place on or after 21st April 1994.\nSection 33F(3) of the 1990 Act (inserted by section 97(1) of the Finance Act 1995) provides that no claim may be made under section 33A at any time before such date as the Treasury may by order appoint.\nThis Order appoints 31st May 1996 as the date in question.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1323/note",
    "retrieved_at": "2026-10-29T12:43:36.555457+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."
}