{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-car-emissions-extension-of-first-year-allowances-amendment-order-2021/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-car-emissions-extension-of-first-year-allowances-amendment-order-2021/introduction.json",
  "legislation": "uksi/2021/120",
  "legislation_title": "The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001-car-emissions-extension-of-first-year-allowances-amendment-order-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nIncome Tax\nMade 4th February 2021\nLaid before the House of Commons 5th February 2021\nComing into force 1st April 2021\nThe Treasury make this Order in exercise of the powers conferred by sections 45D(1A) and (7), 45DA(1A), 45E(1A), 104AA(5) and (6) of the Capital Allowances Act 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2. Section 45D was inserted by paragraph 3 of Schedule 19 to the Finance Act 2002 (c. 23) (“FA 2002”) and subsection (1A) was inserted by section 64(2) of the Finance Act 2014 (c. 26) (“FA 2014”). Section 45DA was inserted by paragraph 3 of Schedule 7 to the Finance (No. 3) Act 2010 (c. 33) and subsection (1A) was inserted by section 64(3) of FA 2014. Section 45E was inserted by paragraph 3 of Schedule 20 to FA 2002 and subsection (1A) was inserted by section 64(4) of FA 2014. Section 104AA was inserted by paragraph 8 of Schedule 11 the Finance Act 2009 (c. 10) (“FA 2009”)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/120/introduction",
    "retrieved_at": "2026-10-28T22:17:44.568731+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."
}