Section 1Citation and commencement
This Order may be cited as the Capital Allowances (First-year Tax Credits) Order 2013 and comes into force on 28 March 2013.
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Statutory Instrument
The Capital Allowances (First-year Tax Credits) Order 2013
Section 2Extension of period in meaning of “relevant first-year expenditure”
In paragraph 3(1)(b) of Schedule A1 to the Capital Allowances Act 2001 (meaning of “relevant first-year expenditure”) for “31 March 2013” substitute “31 March 2018”.
2 sections
Cite this legislation
The Capital Allowances (First-year Tax Credits) Order 2013 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2013-464
Contains public sector information licensed under the Open Government Licence v3.0.
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