{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-2/paragraph-87",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-2/paragraph-87.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "schedule/2/paragraph/87",
  "kind": "paragraph",
  "number": "87",
  "heading": "Schedule 17 (Northern Ireland electricity)",
  "text": "(1) In paragraph 5(4)—\n(a) for “section 11 of the Capital Allowances Act 1990 (long leases)” substitute “ section 290 of the Capital Allowances Act 2001 (election to treat grant of lease exceeding 50 years as sale) ”,\n(b) for “long lease within the meaning” substitute “ lease which satisfies the condition in subsection (1)(c) ”,\n(c) in paragraph (a), for “section 8” substitute “ Chapter 8 of Part 3 ”,\n(d) in paragraph (b), for “section 11(6)(a)” substitute “ section 291(1) ”,\n(e) for “sections 157 and 158” substitute “ sections 567 to 570 ”, and\n(f) for “section 11” substitute “ section 290 ”.\n(2) In paragraph 5(5)—\n(a) for “paragraphs (a) and (b) of subsection (1) of section 55 of the Capital Allowances Act 1990 (expenditure incurred by incoming lessee: transfer of allowances)” substitute “ section 183(1)(a) and (b) of the Capital Allowances Act (incoming lessee where lessor entitled to allowances) ”,\n(b) in paragraph (a) for “Part II of that Act” substitute “ Part 2 of that Act ”,\n(c) after that paragraph insert “ and ”, and\n(d) omit paragraph (c) and the word “and” before it.\n(3) In paragraph 6(1), for “section 11 of the Capital Allowances Act 1990” substitute “ section 290 of the Capital Allowances Act 2001 ”.\n(4) In paragraph 6(4), for “section 55 of the Capital Allowances Act 1990” substitute “ section 183 of the Capital Allowances Act 2001 ”.",
  "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/87",
    "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."
}