There are currently no known outstanding effects for the Finance Act 2012, Section 45.
(1)Part 2 of CAA 2001 (plant and machinery allowances) is amended as follows.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In section 104A (special rate expenditure)—
(a)in subsection (1), omit the “and” after paragraph (e), and after paragraph (f) insert “, and
(g)expenditure incurred on or after the third relevant date on the provision of solar panels.”, and
(b)after subsection (3) insert—
“(3A)The third relevant date is—
(a)for corporation tax purposes, 1 April 2012, and
(b)for income tax purposes, 6 April 2012.”
Textual Amendments
F1S. 45(2) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ix)(a)
F2S. 45(3) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ix)(a)
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
