# The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021, Introduction: 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 2001.

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Source: https://www.legislation.gov.uk/uksi/2021/120/introduction (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001-car-emissions-extension-of-first-year-allowances-amendment-order-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.