{
  "legislation": {
    "id": "ukpga/2001/2",
    "title": "Capital Allowances Act 2001",
    "short_title": "Capital Allowances Act 2001",
    "citation": "2001 c. 2",
    "type": "ukpga",
    "date": "2001-03-22",
    "revised": true,
    "unapplied_effects": 8,
    "url": "https://openlegislation.uk/capital-allowances-act-2001",
    "json_url": "https://openlegislation.uk/capital-allowances-act-2001.json"
  },
  "direction": "made_to",
  "with": "uksi/2007/3186",
  "count": 5,
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        "provisions": "s. 561A",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 2 para. 14",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "words substituted",
      "affected": {
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        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 25(3)(b)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "words substituted",
      "affected": {
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        "provisions": "s. 561(2)(b)",
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      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
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        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2001/2",
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        "provisions": "s. 561(1)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 25(2)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
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      "in_force_date": "2007-11-29"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 561 heading",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 25(4)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    }
  ],
  "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."
}