# The Business Premises Renovation Allowances (Amendment) Regulations 2012, Regulation 3: Insertion of regulation 2A (expiry date for incurring qualifying expenditure)


After regulation 2 insert—
“Expiry Date for incurring qualifying expenditure
2A. For the purposes of Part 3A of the Act, “the expiry date” is prescribed as—
(a) 1 April 2017, for corporation tax purposes; and
(b) 6 April 2017, for income tax purposes.”.

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Source: https://www.legislation.gov.uk/uksi/2012/868/regulation/3 (the official version)
Page: https://openlegislation.uk/business-premises-renovation-allowances-amendment-regulations-2012/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.