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Finance Act 2003
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Changes over time for: Paragraph 7
Version Superseded: 12/02/2019
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- 10/07/2003- Amendment
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Point in time - 12/02/2019- Amendment
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Finance Act 2003, Paragraph 7 is up to date with all changes known to be in force on or before 01 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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7(1)For the purposes of section 45H(2) of the Capital Allowances Act 2001, where—U.K.
(a)expenditure on plant or machinery is incurred, or a contract for the provision of plant or machinery is entered into, before the first order is made under section 45H(3) of that Act, and
(b)if that order had been made before the relevant time, the conditions in section 45H(3) of that Act would have been met,
those conditions shall be treated as if they were met at the relevant time.
(2)In sub-paragraph (1) “the relevant time” means the time when the expenditure was incurred or (as the case may be) the contract was entered into.
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