{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-cars-emissions-order-2016/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-cars-emissions-order-2016/introduction.json",
  "legislation": "uksi/2016/984",
  "legislation_title": "The Capital Allowances Act 2001 (Cars Emissions) Order 2016",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001-cars-emissions-order-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nIncome Tax\nMade 10th October 2016\nLaid before the House of Commons 11th October 2016\nComing into force 1st November 2016\nThe Treasury make the following Order in exercise of the powers conferred by sections 45D(1A) and (7) and 104AA(5) of the Capital Allowances Act 2001.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c.2; section 45D was inserted by section 59 of, and paragraph 3 of Schedule 19 to, the Finance Act 2002 (c.23); section 45D(1A) was inserted by section 64(2) of the Finance Act 2014 (c.26); section 104AA was inserted by paragraph 8 of Schedule 11 to the Finance Act 2009 (c.10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/984/introduction",
    "retrieved_at": "2026-10-28T23:19:26.130454+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."
}