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THE CAPITAL ALLOWANCES (FIRST-YEAR TAX CREDITS) ORDER 2013

UK Statutory Instruments

Version as made

2013 No. 464


  • Version as made

Introductory Text

Statutory Instruments

2013 No. 464

Income Tax

Corporation Tax

The Capital Allowances (First-year Tax Credits) Order 2013

Made

4th March 2013

Laid before the House of Commons

5th March 2013

Coming into force

28th March 2013

The Treasury make the following Order in exercise of the powers conferred by paragraph 3(3) of Schedule A1 to the Capital Allowances Act 2001(1).

Citation and commencement

1.  This Order may be cited as the Capital Allowances (First-year Tax Credits) Order 2013 and comes into force on 28 March 2013.

Extension of period in meaning of “relevant first-year expenditure”

2.  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”. Desmond SwayneMark LancasterTwo of the Lords Commissioners for Her Majesty’s Treasury4th March 2013