# The Capital Allowances (First-year Tax Credits) Order 2013, Article 2: Extension of period in meaning of “relevant first-year expenditure”


In paragraph 3(1)(b) of Schedule A1 to the Capital Allowances Act 2001 (meaning of “relevant first-year expenditure”) for “31 March 2013” substitute “31 March 2018”.

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Source: https://www.legislation.gov.uk/uksi/2013/464/article/2 (the official version)
Page: https://openlegislation.uk/capital-allowances-first-year-tax-credits-order-2013/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.