{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-amendment-of-section-45k-order-2020/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-amendment-of-section-45k-order-2020/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 10th March 2020\nLaid before the House of Commons 11th March 2020\nComing into force 1st April 2020\nThe Treasury, in exercise of the power conferred by section 45K(1A) of the Capital Allowances Act 2001, make the following Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2; section 45K was inserted by paragraph 3 of Schedule 11 to the Finance Act 2012 (c. 14) and relevantly amended by section 64(5) of the Finance Act 2014 (c. 26) and section 69 of the Finance Act 2016 (c. 24)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/260/introduction",
    "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."
}