{
  "url": "https://openlegislation.uk/draft-capital-allowances-structures-and-buildings-allowances-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/draft-capital-allowances-structures-and-buildings-allowances-regulations-2019/introduction.json",
  "legislation": "ukdsi/2019/9780111187746",
  "legislation_title": "The Capital Allowances (Structures and Buildings Allowances) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-capital-allowances-structures-and-buildings-allowances-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Commons under section 30(11) of the Finance Act 2019, for approval by resolution of that House.\nIncome Tax\nCorporation Tax\nMade ***\nComing into force in accordance with regulation 1\nThe Treasury make these Regulations in exercise of the powers conferred by section 30(1) to (10), (12) and (13) of the Finance Act 2019.\nIn accordance with section 30(11) of that Act, a draft of this instrument has been laid before the House of Commons and approved by a resolution of that House.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2019 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111187746/introduction",
    "retrieved_at": "2026-10-30T14:59:42.691816+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."
}