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Introductory text

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Corporation Tax

Made 16th December 2015

Laid before the House of Commons 17th December 2015

Coming into force 7th January 2016

The Treasury make the following Order in exercise of the powers conferred by section 45K(2)(a), (3) and (4) of the Capital Allowances Act 2001f1.

Annotations

Footnotes

f1

2001 c. 2; section 45K was inserted by paragraph 3 of Schedule 11 to the Finance Act 2012 (c. 14) and amended by sections 64(1) and (5) and paragraphs 1 and 3 of Schedule 13 to Finance Act 2014.