# The Capital Allowances Act 2001 (Extension of First-year Allowances) (Amendment) Order 2017

S.I. 2017/1304 · made 18 December 2017

This Order amends sections 45DA and 45E of the Capital Allowances Act 2001 (c. 2). These sections set out the conditions to be met to qualify for 100% first-year allowances on expenditure in respect of zero-emission goods vehicles (section 45DA) and plant and machinery for gas refuelling stations (section 45E).

Made under: Capital Allowances Act 2001 (Section 45DA, Section 45E)

PDFs: Printed copy https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2017/pdf/uksi_20171304_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2017/pdf/uksiem_20171304_en.pdf

## Introductory text

Income Tax
Corporation Tax
Made 18th December 2017
Laid before the House of Commons 19th December 2017
Coming into force 1st April 2018
The Treasury, in exercise of the powers conferred by sections 45DA(1A) and 45E(1A) of the Capital Allowances Act 2001, make the following Order:

## 1 Citation and commencement

This Order may be cited as the Capital Allowances Act 2001 (Extension of First-year Allowances) (Amendment) Order 2017 and comes into force on 1st April 2018.

## 2 Amendment of the Capital Allowances Act 2001

The Capital Allowances Act 2001 is amended as follows—
(a) in section 45DA(1)(a) for “8 years” substitute “11 years”, and
(b) in section 45E(1)(a) for “2018” substitute “2021”.

## Signature

Heather Wheeler
Andrew Griffiths
Two of the Lords Commissioners for Her Majesty’s Treasury
18th December 2017

## Explanatory note

(This note is not part of the Order)
This Order amends sections 45DA and 45E of the Capital Allowances Act 2001 (c. 2). These sections set out the conditions to be met to qualify for 100% first-year allowances on expenditure in respect of zero-emission goods vehicles (section 45DA) and plant and machinery for gas refuelling stations (section 45E).
Article 2(a) extends the relief for zero-emission goods vehicles for a further three years to 31st March 2021 for expenditure incurred by a person within the charge to corporation tax and to 5th April 2021 for expenditure incurred by a person within the charge to income tax.
Article 2(b) extends the relief for plant and machinery for gas refuelling stations for a further three years to 31st March 2021.
A Tax Information and Impact Note covering this instrument was published on 22 November 2017 alongside the Autumn Budget 2017 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2017/1304 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2017
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.