Statutory Instruments
INCOME TAX
CORPORATION TAX
Made
21st March 2007
Laid before the House of Commons
21st March 2007
Coming into force
11th April 2007
The Treasury make the following Regulations in exercise of the powers conferred by sections 360C(2)(a) and (3) and 360D(4) of the Capital Allowances Act 2001(1).
2001 c. 2; sections 360C and 306D, together with the other provisions of Part 3A, are inserted by paragraph 1 of Schedule 6 to the Finance Act 2005 (c. 7) and have effect in relation to expenditure incurred on or after such day as the Treasury may appoint under section 92 of that Act.