{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-26/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-26/paragraph-14.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/26/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) This Schedule has effect in relation to—\n(a) expenditure incurred on or after the relevant date, and\n(b) long-life asset expenditure (within the meaning of Chapter 10 of CAA 2001) incurred before the relevant date but allocated to a pool in a chargeable period beginning on or after that date.\n(2) Sub-paragraph (1) is subject to—\n(a) section 83 (which provides that certain other long-life asset expenditure is to be treated as special rate expenditure for the purposes of CAA 2001), and\n(b) paragraphs 15 to 17.\n(3) The relevant date is—\n(a) for corporation tax purposes, 1 April 2008, and\n(b) for income tax purposes, 6 April 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/26/paragraph/14",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}