OpenLegislation

Article 2 Amendment of section 45K of the Capital Allowances Act 2001

Original text. Later amendments are not shown.

(1)

Section 45K of the Capital Allowances Act 2001 (expenditure on plant and machinery for use in designated assisted areas) is amended as follows.

(2)

In subsection (1)(b)–

(a)

omit “of 8 years”, and

(b)

at the end insert “and ending with whichever is the later of the day immediately before the eighth anniversary of that date or 31st March 2021”.