{
  "url": "https://openlegislation.uk/capital-allowances-designated-assisted-areas-and-amendment-order-2018/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-designated-assisted-areas-and-amendment-order-2018/introduction.json",
  "legislation": "uksi/2018/485",
  "legislation_title": "The Capital Allowances (Designated Assisted Areas and Amendment) Order 2018",
  "legislation_url": "https://openlegislation.uk/capital-allowances-designated-assisted-areas-and-amendment-order-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument corrects errors in S.I. 2016/751 and is being issued free of charge to all known recipients of that Statutory Instrument.\nCorporation Tax\nMade 16th April 2018\nLaid before the House of Commons 17th April 2018\nComing into force 8th May 2018\nThe Treasury make the following Order in exercise of the powers conferred by section 45K(2)(a), (3) and (4) of the Capital Allowances Act 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2; section 45K was inserted by paragraph 3 of Schedule 11 to the Finance Act 2012 (c. 14) and amended by sections 64(1) and (5) and paragraphs 1 and 3 of Schedule 13 to Finance Act 2014 (c. 26) and section 69 of the Finance Act 2016 (c. 24)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/485/introduction",
    "retrieved_at": "2026-10-28T22:58:56.140580+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."
}