{
  "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2011/article-13",
  "json_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2011/article-13.json",
  "legislation": "ukdsi/2011/9780111508053",
  "legislation_title": "The Enactment of Extra-Statutory Concessions Order 2011",
  "legislation_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2011",
  "path": "article/13",
  "kind": "article",
  "number": "13",
  "heading": "Wear and tear allowance",
  "text": "(1) The amendments made by article 11 have effect for the tax year 2011-12 and subsequent tax years.\n(2) The amendments made by article 12 have effect for accounting periods beginning on or after 1st April 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111508053/article/13",
    "retrieved_at": "2026-10-30T14:53:50.244557+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."
}