{
  "url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007",
  "json_url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007.json",
  "id": "uksi/2007/303",
  "title": "The Capital Allowances (Leases of Background Plant or Machinery for a Building) Order 2007",
  "short_title": "Capital Allowances (Leases of Background Plant or Machinery for a Building) 2007",
  "long_title": "The Finance Act 2006 (c. 25) amended the Capital Allowances Act 2001 (c. 2) to introduce new provisions in relation to long funding leases of plant or machinery. Leases of background plant or machinery are excluded from these provisions. This Order prescribes descriptions of plant or machinery to be used as examples of the kinds of plant or machinery that may be regarded as falling within the definition of background plant or machinery and deems other descriptions of plant or machinery to be, or not to be, background plant or machinery.",
  "citation": "S.I. 2007/303",
  "type": "uksi",
  "year": "2007",
  "number": "303",
  "version": "current",
  "date": "2007-02-06",
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    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Examples of background plant or machinery",
      "url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Plant or machinery deemed to be background plant or machinery",
      "url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Plant or machinery deemed not to be background plant or machinery",
      "url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/note",
      "extent": null,
      "status": null,
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    }
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      "language": null,
      "date": "2007-12-05",
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      "source_url": "https://www.legislation.gov.uk/uksi/2007/303/pdfs/uksi_20070303_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2007-12-05",
      "size": null,
      "url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/pdf/uksiem_20070303_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2007/303/pdfs/uksiem_20070303_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2001/2",
      "title": "Capital Allowances Act 2001",
      "url": "https://openlegislation.uk/capital-allowances-act-2001",
      "provisions": [
        "section/70T"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/303",
    "retrieved_at": "2026-10-29T04:05:30.736391+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."
}