{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015/introduction.json",
  "legislation": "uksi/2015/60",
  "legislation_title": "The Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 26th January 2015\nLaid before the House of Commons 27th January 2015\nComing into force 17th February 2015\nThe Treasury make the following Order in exercise of the powers conferred by sections 45D(1A) and (7) and 45E(1A) 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 paragraph 3 of Schedule 19 of the Finance Act 2002 (c. 23); sections 45D(1A) and 45E(1A) were inserted by sections 64(2) and 64(4) of the Finance Act 2014 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/60/introduction",
    "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."
}