# Finance Act 2014, Paragraph 6


(1) Section 7 of FA 2013 (temporary increase in annual investment allowance) is amended as follows.
(2) In subsection (1), for “of two years beginning with 1 January 2013” substitute “ beginning with 1 January 2013 and ending with the specified date ”.
(3) After subsection (1) insert—
“(1A) The specified date is —
(a) for the purposes of corporation tax, 31 March 2014, and
(b) for the purposes of income tax, 5 April 2014.”
(4) In subsection (2), omit “or 1 January 2015”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.