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The Capital Allowances Act 2001 (Extension of First-year Allowances) (Amendment) Order 2017
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Amendment of the Capital Allowances Act 2001
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2. The Capital Allowances Act 2001 is amended as follows—
(a)in section 45DA(1)(a) for “8 years” substitute “11 years”, and
(b)in section 45E(1)(a) for “2018” substitute “2021”.
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