OpenLegislation

Introductory text

United Kingdom

Corporation Tax

Income Tax

Made 10th October 2016

Laid before the House of Commons 11th October 2016

Coming into force 1st November 2016

The Treasury make the following Order in exercise of the powers conferred by sections 45D(1A) and (7) and 104AA(5) of the Capital Allowances Act 2001f1.

Annotations

Footnotes

f1

2001 c.2; section 45D was inserted by section 59 of, and paragraph 3 of Schedule 19 to, the Finance Act 2002 (c.23); section 45D(1A) was inserted by section 64(2) of the Finance Act 2014 (c.26); section 104AA was inserted by paragraph 8 of Schedule 11 to the Finance Act 2009 (c.10).