# The Capital Allowances Act 2001 (Amendment of Section 45K) Order 2020, Article 2: Amendment of section 45K of the Capital Allowances Act 2001


(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”.

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Source: https://www.legislation.gov.uk/uksi/2020/260/article/2 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001-amendment-of-section-45k-order-2020/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.