{
  "url": "https://openlegislation.uk/capital-allowances-corresponding-northern-ireland-grants-order-1987/note",
  "json_url": "https://openlegislation.uk/capital-allowances-corresponding-northern-ireland-grants-order-1987/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, succeeding the Capital Allowances (Corresponding Northern Ireland Grants) Order 1986 (S.I. 1986/539), specifies certain grants payable in Northern Ireland under the Industrial Development (Northern Ireland) Order 1982 as corresponding to grants payable in Great Britain under Part II of the Industrial Development Act 1982 (as substituted by Part I of Schedule 1 to the Co-operative Development Agency and Industrial Development Act 1984) so that the amounts of the specified grants are not deducted from the recipient`s capital expenditure when his capital allowances are calculated.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/362/note",
    "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."
}