{
  "url": "https://openlegislation.uk/finance-act-2006/section-81",
  "json_url": "https://openlegislation.uk/finance-act-2006/section-81.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "section/81",
  "kind": "section",
  "number": "81",
  "heading": "Leases of plant or machinery",
  "text": "(1) Schedule 8 (which makes provision in relation to leases of plant or machinery) has effect.\n(2) Schedule 9 (which makes miscellaneous amendments relating to such leases) has effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/section/81",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
}