{
  "url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2013/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2013/introduction.json",
  "legislation": "uksi/2013/1762",
  "legislation_title": "The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2013",
  "legislation_url": "https://openlegislation.uk/capital-allowances-environmentally-beneficial-plant-and-machinery-amendment-order-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 15th July 2013\nLaid before the House of Commons 16th July 2013\nComing into force 7th August 2013\nThe Treasury make the following Order in exercise of the powers conferred by section 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/2013/1762/introduction",
    "retrieved_at": "2026-10-29T00:47:46.000824+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."
}