Introductory text

Income Tax

Corporation Tax

Made 7th March 2019

Laid before the House of Commons 8th March 2019

Coming into force 29th March 2019

The Treasury, in exercise of the powers conferred by sections 45A(3) and (4), 45B(1), 45C(2)(b) and (3)(b) and 180A(2) of the Capital Allowances Act 2001^f1, make the following Order:

Annotations

Footnotes

f1: 2001 c. 2. Sections 45A to 45C were inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9), and repealed by section 33(1) of the Finance Act 2019 (c. 1) with effect in relation to expenditure incurred on or after 1 April 2020 (for corporation tax purposes), or 6 April 2020 (for income tax purposes). Section 180A was inserted by paragraph 4 of Schedule 18 to the Finance Act 2001.