{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-106",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-106.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "schedule/3/paragraph/106",
  "kind": "paragraph",
  "number": "106",
  "heading": "Regional development grants",
  "text": "(1) Section 534(1) applies as if a grant falling within that subsection included—\n(a) a grant made under Part II of the Industrial Development Act 1982 (c. 52) on an application made before 1st April 1988;\n(b) a grant made under Part I of the Industry Act 1972 (c. 63), or a grant made under Northern Ireland legislation and declared by the Treasury to correspond to a grant under that Part.\n(2) Section 534(2) does not apply if the expenditure was incurred, or the grant was paid, before 10th March 1982.",
  "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/3/paragraph/106",
    "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."
}