{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-2/paragraph-84",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-2/paragraph-84.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "schedule/2/paragraph/84",
  "kind": "paragraph",
  "number": "84",
  "heading": "Section 42 (relief for production or acquisition expenditure)",
  "text": "(1) In subsection (1)(b)—\n(a) for “subsections (3) to (6) of section 68 of the 1990 Act” substitute “ section 40B above ”, and\n(b) for “subsection (9) of that section” substitute “ section 40D above ”.\n(2) In subsection (4)(c), for “section 68(3) to (6) of the 1990 Act, section” substitute “ section 40B or ”.\n(3) In subsection (7), for “section 68(3) to (6) of the 1990 Act” substitute “ section 40B above ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/84",
    "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."
}