{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2017/article-2",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2017/article-2.json",
  "legislation": "uksi/2017/1304",
  "legislation_title": "The Capital Allowances Act 2001 (Extension of First-year Allowances) (Amendment) Order 2017",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2017",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of the Capital Allowances Act 2001",
  "text": "The Capital Allowances Act 2001 is amended as follows—\n(a) in section 45DA(1)(a) for “8 years” substitute “11 years”, and\n(b) in section 45E(1)(a) for “2018” substitute “2021”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1304/article/2",
    "retrieved_at": "2026-10-28T23:04:11.987281+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."
}