{
  "url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-no-2-order-2016/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-no-2-order-2016/introduction.json",
  "legislation": "uksi/2016/952",
  "legislation_title": "The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) (No. 2) Order 2016",
  "legislation_url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-no-2-order-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of a defect in SI 2016/926 and is being issued free of charge to all known recipients of that Statutory Instrument.\nIncome Tax\nCorporation Tax\nMade 26th September 2016\nLaid before the House of Commons 27th September 2016\nComing into force 5th October 2016\nThe Treasury make the following Order in exercise of the powers conferred by sections 45H(3) to (5) of the Capital Allowances Act 2001:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2; section 45H was inserted by paragraph 3 of Schedule 30 to the Finance Act 2003 (c.14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/952/introduction",
    "retrieved_at": "2026-10-28T23:19:44.258547+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."
}