{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-enhanced-capital-allowances",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-enhanced-capital-allowances.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/24/part/1/crossheading/enhanced-capital-allowances",
  "kind": "crossheading",
  "number": null,
  "heading": "Enhanced capital allowances",
  "text": "Tax advantage\nProvision under which tax advantage is given\nBusiness premises renovation allowances\nPart 3A of CAA 2001\nZero-emission goods vehicle allowances\nSection 45DA, 45DB and 212T of CAA 2001\nExpenditure on plant and machinery for use in designated assisted areas (enhanced capital allowances for enterprise zones)\nSections 45K to 45N and 212U of CAA 2001",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/24/part/1/crossheading/enhanced-capital-allowances",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}