Introductory text

United Kingdom

Income Tax

Corporation Tax

Made 26th January 2015

Laid before the House of Commons 27th January 2015

Coming into force 17th February 2015

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

Annotations

Footnotes

f1: 2001 c. 2; section 45D was inserted by paragraph 3 of Schedule 19 of the Finance Act 2002 (c. 23); sections 45D(1A) and 45E(1A) were inserted by sections 64(2) and 64(4) of the Finance Act 2014 (c. 26).