{
  "url": "https://openlegislation.uk/finance-act-1989/schedule-17/part-VI",
  "json_url": "https://openlegislation.uk/finance-act-1989/schedule-17/part-VI.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "schedule/17/part/VI",
  "kind": "part",
  "number": "VI",
  "heading": "Capital Allowances",
  "text": "1968 c. 3.\nThe Capital Allowances Act 1968.\nSection 9(b).Section 14.Section 50.Section 67(11).In section 68, insubsections (1) and (3), the words “or forestry”, in each place wherethey occur, and in subsection (2), the words “and forestryincome”.Section 80.In section 87(4), the words “or forestry”, in bothplaces where they occur.In section 92(5), the words “allowed or” and thewords “balancing allowance or”.Section 93(1) and (2).Schedule 8.\n1971 c. 68.\nThe Finance Act 1971.\nIn Schedule 8, paragraph 2 and, in paragraph 7, in sub-paragraph (1) thewords “Subject to sub-paragraph (2) below” and the words from “byreason of” to the end of paragraph (b) and sub-paragraph (2).\n1978 c. 42.\nThe Finance Act 1978.\nIn Schedule 6, paragraph 8.\n1980 c. 48.\nThe Finance Act 1980.\nIn section 74(6), the words from the beginning to “and”.In section75(6), the words from the beginning to “and”.\n1982 c. 39.\nThe Finance Act 1982.\nIn Schedule 12, paragraph 11.\n1986 c. 41.\nThe Finance Act 1986.\nSection 56(5).In Schedule 15, in paragraphs 1 to 3, the words “orforestry”, in each place where they occur, in paragraph 7(3), the words “subject to paragraph 9 below”, and in paragraph 11, the words “andforestry income” and the words “or forestry income”.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 521(5), the words “within the terms of section 839”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/schedule/17/part/VI",
    "retrieved_at": "2026-10-29T09:46:42.124806+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."
}