{
  "url": "https://openlegislation.uk/food-industry-development-scheme-1997/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/food-industry-development-scheme-1997/schedule-2/paragraph-3.json",
  "legislation": "uksi/1997/2673",
  "legislation_title": "The Food Industry Development Scheme 1997",
  "legislation_url": "https://openlegislation.uk/food-industry-development-scheme-1997",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "Depreciation on new items of capital equipment purchased solely for the purposes of carrying out the objectives set in the application, such depreciation to be eligible from (and including) the date of approval of the application or purchase of the equipment (whichever is the later) to (and including) the date on which the objectives of the application are completed or the grant-aided period of the project covered by the application ends (whichever is the sooner).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2673/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-29T11:43:15.943422+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."
}