# The Capital Allowances (Leases of Background Plant or Machinery for a Building) Order 2007, Article 1: Citation, commencement and effect


(1) This Order may be cited as the Capital Allowances (Leases of Background Plant or Machinery for a Building) Order 2007 and comes into force on 28th February 2007.
(2) This Order has effect in relation to times on and after 1st April 2006.

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Source: https://www.legislation.gov.uk/uksi/2007/303/article/1 (the official version)
Page: https://openlegislation.uk/capital-allowances-leases-of-background-plant-or-machinery-for-a-building-order-2007/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.