{
  "url": "https://openlegislation.uk/finance-act-2013/section-70",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-70.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/70",
  "kind": "section",
  "number": "70",
  "heading": "First-year allowance to be available for ships and railway assets",
  "text": "(1) In section 46(2) of CAA 2001 (general exclusions from first-year allowance), omit—\n(a) general exclusion 3 (ships), and\n(b) general exclusion 4 (railway assets),\nand the italicised headings preceding them.\n(2) The amendments made by this section have effect for expenditure incurred on or after 1 April 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/70",
    "retrieved_at": "2026-10-28T17:02:16.948797+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."
  }
}