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  "id": "ukdsi/2019/9780111187746",
  "title": "The Capital Allowances (Structures and Buildings Allowances) Regulations 2019",
  "short_title": "Capital Allowances (Structures and Buildings Allowances) 2019",
  "long_title": "These Regulations are made under section 30 of the Finance Act 2019 (c. 1) and provide for the introduction of new allowances under the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) for certain expenditure on buildings and structures.",
  "citation": "Draft 2019, ISBN 9780111187746",
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