{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/part-2/chapter-6A",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/part-2/chapter-6A.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "part/2/chapter/6A",
  "kind": "chapter",
  "number": "6A",
  "heading": "Interpretation of provisions about long funding leases",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 6A inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 7"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 2 Ch. 6A applied (21.7.2008) by Finance Act 2008 (c. 9), Sch. 20 para. 11(12)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. 2 Ch. 6A applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 33 para. 9(c)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Pt. 2 Ch. 6A applied (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 381(1), 1184(1) (with Sch. 2)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Pt. 2 Ch. 6A modified (10.6.2021) by Finance Act 2021 (c. 26), s. 17"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/part/2/chapter/6A",
    "retrieved_at": "2026-10-29T09:20:17.739129+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."
}