Introductory text
Income Tax
Corporation Tax
Made 19th March 2012
Laid before the House of Commons 20th March 2012
Coming into force 11th April 2012
The Treasury make the following Regulations in exercise of the powers conferred by sections 360B(2)(b) and (5) and 360D(4) of the Capital Allowances Act 2001f1.
Annotations
Footnotes
- f1
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2001 c. 2; sections 360B and 360D, together with the other provisions of Part 3A, were inserted by paragraph 1 of Schedule 6 to the Finance Act 2005 (c. 7).