{
  "url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2018-revoked/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2018-revoked/introduction.json",
  "legislation": "uksi/2018/268",
  "legislation_title": "The Capital Allowances (Energy-saving Plant and Machinery) Order 2018 (revoked)",
  "legislation_url": "https://openlegislation.uk/capital-allowances-energy-saving-plant-and-machinery-order-2018-revoked",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 28th February 2018\nLaid before the House of Commons 1st March 2018\nComing into force 22nd March 2018\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Order revoked (with effect in relation to expenditure incurred on or after, for corporation tax purposes, 1.4.2020, and, for income tax purposes, 6.4.2020) by Finance Act 2019 (c. 1), s. 33(4)(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/268/introduction",
    "retrieved_at": "2026-10-28T23:01:10.531946+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."
}