{
  "url": "https://openlegislation.uk/finance-act-2002/schedule-21/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2002/schedule-21/paragraph-2.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "schedule/21/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Types of expenditure for which first-year allowances available",
  "text": "In section 39, after the entry relating to section 45E (which is added by Schedule 20 to this Act) add\n“, or\nsection 45F\nexpenditure on plant and machinery for use wholly in a ring fence trade.\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/schedule/21/paragraph/2",
    "retrieved_at": "2026-10-29T09:19:27.148984+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."
}