{
  "url": "https://openlegislation.uk/capital-allowances-first-year-tax-credits-order-2013/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-first-year-tax-credits-order-2013/introduction.json",
  "legislation": "uksi/2013/464",
  "legislation_title": "The Capital Allowances (First-year Tax Credits) Order 2013",
  "legislation_url": "https://openlegislation.uk/capital-allowances-first-year-tax-credits-order-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 4th March 2013\nLaid before the House of Commons 5th March 2013\nComing into force 28th March 2013\nThe Treasury make the following Order in exercise of the powers conferred by paragraph 3(3) of Schedule A1 to the Capital Allowances Act 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2; Schedule A1 was inserted by paragraph 5 of Schedule 25 to the Finance Act 2008 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/464/introduction",
    "retrieved_at": "2026-10-29T01:02:34.853558+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."
}