# Finance Act 2012, Paragraph 36


Part 4A of CAA 2001 (flat conversion allowances) does not apply—
(a) for corporation tax purposes, in relation to expenditure incurred on or after 1 April 2013, and
(b) for income tax purposes, in relation to expenditure incurred on or after 6 April 2013.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.