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^f1, make the following Order:

Annotations

f1: 2001 c. 2; section 45DA was inserted by paragraph 3 of Schedule 7 to the Finance (No. 3) Act 2010 (c. 33); section 45DA(1A) was inserted by section 64(3) of the Finance Act 2014 (c. 26); section 45DA(1)(a) was amended by section 45(2) of the Finance Act 2015 (c. 11); section 45E was inserted by paragraph 3 of Schedule 20 to the Finance Act 2002 (c. 23); section 45E(1A) was inserted by section 64(4) of the Finance Act 2014 (c. 26); section 45E(1)(a) was amended by article 5 of S.I. 2015/60.