{
  "url": "https://openlegislation.uk/finance-act-2008/section-108",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-108.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/108",
  "kind": "section",
  "number": "108",
  "heading": "Capital allowances: plant and machinery for use in ring fence trade",
  "text": "(1) In section 52(3) of CAA 2001 (amount of first-year allowances), for the two entries in the table relating to section 45F substitute—\nExpenditure qualifying under section 45F (expenditure for use wholly in a ring fence trade)100%\n.\n(2) The amendment made by subsection (1) has effect in relation to expenditure incurred on or after 12 March 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/section/108",
    "retrieved_at": "2026-10-28T17:05:19.453822+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}