{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015.json",
  "id": "uksi/2015/60",
  "title": "The Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015",
  "short_title": "Capital Allowances Act 2001 (Extension of first-year allowances) 2015",
  "long_title": "This Order amends sections 45D and 45E of the Capital Allowances Act 2001 (c. 2). These sections set out the conditions to qualify for 100% first-year allowances on expenditure in respect of cars with low carbon dioxide emissions (section 45D) and plant and machinery for gas refuelling stations (section 45E).",
  "citation": "S.I. 2015/60",
  "type": "uksi",
  "year": "2015",
  "number": "60",
  "version": "current",
  "date": "2015-01-26",
  "revised": true,
  "valid_from": "2016-11-01",
  "extent": "E+W+S+N.I.",
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    {
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015/article-1",
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      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Amendment of the Capital Allowances Act 2001",
      "url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015/article-3",
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    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015/signature",
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    {
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      "heading": "Explanatory note",
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    }
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      "date": "2015-01-27",
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      "url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015/pdf/uksi_20150060_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2015/60/pdfs/uksi_20150060_en.pdf"
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    {
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  "made_under": [
    {
      "id": "ukpga/2001/2",
      "title": "Capital Allowances Act 2001",
      "url": "https://openlegislation.uk/capital-allowances-act-2001",
      "provisions": [
        "section/45D",
        "section/45E"
      ]
    }
  ],
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  "changes_made_by": 8,
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  "instruments_made_under_url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/60",
    "retrieved_at": "2026-10-28T23:49:50.439940+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."
}