The Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015
This Order amends sections 45D and 45E of the Capital Allowances Act 2001 (c. 2). These sections set out the conditions to qualify for 100% first-year allowances on expenditure in respect of cars with low carbon dioxide emissions (section 45D) and plant and machinery for gas refuelling stations (section 45E).
Lifecycle
Department
Made
26 Jan 2015
—
In force
17 Feb 2015
Enabling power
The Treasury make the following Order in exercise of the powers conferred by sections 45D(1A) and (7) and 45E(1A) of the Capital Allowances Act 2001.
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