# The Capital Allowances (Leases of Background Plant or Machinery for a Building) Order 2007, Introduction: Introductory text


income tax
corporation tax
Made 6th February 2007
Laid before the House of Commons 7th February 2007
Coming into force 28th February 2007
The Treasury make the following Order in exercise of the powers conferred upon them by section 70T of the Capital Allowances Act 2001.

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