{
  "url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/introduction.json",
  "legislation": "uksi/2007/303",
  "legislation_title": "The Capital Allowances (Leases of Background Plant or Machinery for a Building) Order 2007",
  "legislation_url": "https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "income tax\ncorporation tax\nMade 6th February 2007\nLaid before the House of Commons 7th February 2007\nComing into force 28th February 2007\nThe Treasury make the following Order in exercise of the powers conferred upon them by section 70T of the Capital Allowances Act 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2. Section70T was inserted by paragraph 7 of Schedule 8 to the Finance Act 2006 (c. 25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/303/introduction",
    "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."
}