# The Enactment of Extra-Statutory Concessions Order 2011, Article 13: Wear and tear allowance


(1) The amendments made by article 11 have effect for the tax year 2011-12 and subsequent tax years.
(2) The amendments made by article 12 have effect for accounting periods beginning on or after 1st April 2011.

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Source: https://www.legislation.gov.uk/ukdsi/2011/9780111508053/article/13 (the official version)
Page: https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2011/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.