{
  "url": "https://openlegislation.uk/finance-act-2024/section-10",
  "json_url": "https://openlegislation.uk/finance-act-2024/section-10.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Increase in capital allowances limit for ship leasing",
  "text": "(1) Paragraph 94 of Schedule 22 to FA 2000 (tonnage tax: restrictions on capital allowances) is amended as follows.\n(2) In sub-paragraph (3), for “£40 million”, in both places it occurs, substitute “£100 million”.\n(3) In sub-paragraph (5), for “£80 million” substitute “£200 million”.\n(4) The amendments made by subsections (2) and (3) have effect in relation to leases entered into on or after 1 April 2024.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/section/10",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}