{
  "url": "https://openlegislation.uk/finance-act-2011/section-53",
  "json_url": "https://openlegislation.uk/finance-act-2011/section-53.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "section/53",
  "kind": "section",
  "number": "53",
  "heading": "Leases and changes to accounting standards",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 53 omitted (with effect in accordance with Sch. 14 para. 11(2)(3) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 14 para. 11(1) (with Sch. 14 paras. 12-17)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/section/53",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
  }
}