# The Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015, Article 2


The amendment made by paragraph (b) of article 4 has effect in relation to expenditure incurred on or after 1st April 2015.

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Source: https://www.legislation.gov.uk/uksi/2015/60/article/2 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.