{
  "url": "https://openlegislation.uk/capital-allowances-corresponding-northern-ireland-grants-order-1991/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-corresponding-northern-ireland-grants-order-1991/introduction.json",
  "legislation": "uksi/1991/518",
  "legislation_title": "The Capital Allowances (Corresponding Northern Ireland Grants) Order 1991",
  "legislation_url": "https://openlegislation.uk/capital-allowances-corresponding-northern-ireland-grants-order-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 7th March 1991\nLaid before the House of Commons 8th March 1991\nComing into force 1st April 1991\nThe Treasury, in exercise of the powers conferred on them by section 153(1) of the Capital Allowances Act 1990, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1990 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/518/introduction",
    "retrieved_at": "2026-10-29T14:49:19.965350+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."
}