Introductory text
Corporation Tax
Income Tax
Made 4th February 2021
Laid before the House of Commons 5th February 2021
Coming into force 1st April 2021
The Treasury make this Order in exercise of the powers conferred by sections 45D(1A) and (7), 45DA(1A), 45E(1A), 104AA(5) and (6) of the Capital Allowances Act 2001f1.
Annotations
Footnotes
- f1
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2001 c. 2. Section 45D was inserted by paragraph 3 of Schedule 19 to the Finance Act 2002 (c. 23) (“FA 2002”) and subsection (1A) was inserted by section 64(2) of the Finance Act 2014 (c. 26) (“FA 2014”). Section 45DA was inserted by paragraph 3 of Schedule 7 to the Finance (No. 3) Act 2010 (c. 33) and subsection (1A) was inserted by section 64(3) of FA 2014. Section 45E was inserted by paragraph 3 of Schedule 20 to FA 2002 and subsection (1A) was inserted by section 64(4) of FA 2014. Section 104AA was inserted by paragraph 8 of Schedule 11 the Finance Act 2009 (c. 10) (“FA 2009”).