{
  "url": "https://openlegislation.uk/capital-allowances-designated-assisted-areas-order-2014/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-designated-assisted-areas-order-2014/introduction.json",
  "legislation": "uksi/2014/3183",
  "legislation_title": "The Capital Allowances (Designated Assisted Areas) Order 2014",
  "legislation_url": "https://openlegislation.uk/capital-allowances-designated-assisted-areas-order-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 1st December 2014\nLaid before the House of Commons 2nd December 2014\nComing into force 23rd December 2014\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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3183/introduction",
    "retrieved_at": "2026-10-28T23:54:53.251548+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."
}