{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2017/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2017/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 18th December 2017\nLaid before the House of Commons 19th December 2017\nComing into force 1st April 2018\nThe Treasury, in exercise of the powers conferred by sections 45DA(1A) and 45E(1A) of the Capital Allowances Act 2001, make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2; section 45DA was inserted by paragraph 3 of Schedule 7 to the Finance (No. 3) Act 2010 (c. 33); section 45DA(1A) was inserted by section 64(3) of the Finance Act 2014 (c. 26); section 45DA(1)(a) was amended by section 45(2) of the Finance Act 2015 (c. 11); section 45E was inserted by paragraph 3 of Schedule 20 to the Finance Act 2002 (c. 23); section 45E(1A) was inserted by section 64(4) of the Finance Act 2014 (c. 26); section 45E(1)(a) was amended by article 5 of S.I. 2015/60."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1304/introduction",
    "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."
}