{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-amendment-of-section-45k-order-2020/article-2",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-amendment-of-section-45k-order-2020/article-2.json",
  "legislation": "uksi/2020/260",
  "legislation_title": "The Capital Allowances Act 2001 (Amendment of Section 45K) Order 2020",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001-amendment-of-section-45k-order-2020",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of section 45K of the Capital Allowances Act 2001",
  "text": "(1) Section 45K of the Capital Allowances Act 2001 (expenditure on plant and machinery for use in designated assisted areas) is amended as follows.\n(2) In subsection (1)(b)–\n(a) omit “of 8 years”, and\n(b) at the end insert “and ending with whichever is the later of the day immediately before the eighth anniversary of that date or 31st March 2021”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/260/article/2",
    "retrieved_at": "2026-10-28T22:32:37.435609+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."
}