{
  "url": "https://openlegislation.uk/capital-allowances-designated-assisted-areas-order-2015/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-designated-assisted-areas-order-2015/introduction.json",
  "legislation": "uksi/2015/2047",
  "legislation_title": "The Capital Allowances (Designated Assisted Areas) Order 2015",
  "legislation_url": "https://openlegislation.uk/capital-allowances-designated-assisted-areas-order-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 16th December 2015\nLaid before the House of Commons 17th December 2015\nComing into force 7th January 2016\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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/2047/introduction",
    "retrieved_at": "2026-10-28T23:28:58.936616+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."
}