Introductory text
Income Tax
Corporation Tax
Made 30th June 2014
Laid before the House of Commons 1st July 2014
Coming into force 22nd July 2014
The Treasury make the following Regulations in exercise of the powers conferred by sections 360B(5), 360C(2)(a) and (3) and 360D(4) of the Capital Allowances Act 2001f1.
Annotations
Footnotes
- f1
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2001 c. 2; sections 360B, 360C 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).