{
  "url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2006/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2006/introduction.json",
  "legislation": "uksi/2006/2235",
  "legislation_title": "The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2006",
  "legislation_url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "income tax\nCORPORATION TAX\nMade 16th August 2006\nLaid before the House of Commons 17th August 2006\nComing into force 7th September 2006\nThe Treasury, in exercise of the powers conferred by sections 45H(3) and (4) and 45(J)(3)(b) of the Capital Allowances Act 2001, make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2. Sections 45H and 45J were 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/2006/2235/introduction",
    "retrieved_at": "2026-10-29T04:23:08.481842+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."
}