The Capital Allowances (First-year Tax Credits) Order 2013
This Order, which comes into force on 28 March 2013, extends to 31 March 2018 the period during which relevant first-year expenditure must be incurred in respect of which a first-year tax credit may be claimed.
Lifecycle
Department
Made
04 Mar 2013
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In force
28 Mar 2013
Enabling power
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.
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