Introductory text

INCOME TAX

CORPORATION TAX

Made 21st March 2007

Laid before the House of Commons 21st March 2007

Coming into force 11th April 2007

The Treasury make the following Regulations in exercise of the powers conferred by sections 360C(2)(a) and (3) and 360D(4) of the Capital Allowances Act 2001^f1.

Annotations

Footnotes

f1: 2001 c. 2; sections 360C and 306D, together with the other provisions of Part 3A, are inserted by paragraph 1 of Schedule 6 to the Finance Act 2005 (c. 7) and have effect in relation to expenditure incurred on or after such day as the Treasury may appoint under section 92 of that Act.