# The AEA Technology plc (Capital Allowances) Order 1996, Article 1: Citation, commencement and interpretation


(1) This Order may be cited as the AEA Technology plc (Capital Allowances) Order 1996 and shall come into force on 1st September 1996.
(2) In this Order:
(a) “the Act” means the Atomic Energy Authority Act 1995;
(b) “the 1988 Act” means the Income and Corporation Taxes Act 1988;
(c) “the 1990 Act” means the Capital Allowances Act 1990;
(d) “the Company” means the successor company registered by the name of AEA Technology plc and with the company registration number 3095862;
(e) “the Transfer Date” means 31st March 1996, being the date on which the Transfer Scheme came into force;
(f) “the Transfer Scheme” means the scheme made by the United Kingdom Atomic Energy Authority on 7th March 1996 pursuant to section 1(1) of the Act and to a direction given by the Secretary of State dated 12th February 1996; and
(g) “use” means use in any trade in which the assets in question are, have been, or are to be used on or after the Transfer Date.

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Source: https://www.legislation.gov.uk/uksi/1996/2101/article/1 (the official version)
Page: https://openlegislation.uk/aea-technology-plc-capital-allowances-order-1996/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.