{
  "url": "https://openlegislation.uk/capital-allowances-corresponding-northern-ireland-grants-order-1987/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-corresponding-northern-ireland-grants-order-1987/introduction.json",
  "legislation": "uksi/1987/362",
  "legislation_title": "The Capital Allowances (Corresponding Northern Ireland Grants) Order 1987",
  "legislation_url": "https://openlegislation.uk/capital-allowances-corresponding-northern-ireland-grants-order-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 4th March 1987\nLaid before the House of Commons 9th March 1987\nComing into force 1st April 1987\nThe Treasury, in exercise of the powers conferred on them by sections 84(1) and 95(6) of the Capital Allowances Act 1968, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1968 c. 3; sections 84(1) and 95(6) were amended by section 67(3) of the Finance Act 1972 (c. 41) and by section 19(1) of, and Part II, paragraph 4 of Schedule 2 to, the Industrial Development Act 1982 (c. 52)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/362/introduction",
    "retrieved_at": "2026-10-29T16:31:05.789115+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."
}