Section 1Citation and commencement
This Order may be cited as the Capital Allowances Act 2001 (Extension of First-year Allowances) (Amendment) Order 2017 and comes into force on 1st April 2018.
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Statutory Instrument
The Capital Allowances Act 2001 (Extension of First-year Allowances) (Amendment) Order 2017
Section 2Amendment of the Capital Allowances Act 2001
The Capital Allowances Act 2001 is amended as follows—
(a) in section 45DA(1)(a) for “8 years” substitute “11 years”, and
(b) in section 45E(1)(a) for “2018” substitute “2021”.
2 sections
Cite this legislation
The Capital Allowances Act 2001 (Extension of First-year Allowances) (Amendment) Order 2017 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2017-1304
Contains public sector information licensed under the Open Government Licence v3.0.
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