Version Superseded: 21/07/2009
Point in time view as at 19/07/2006.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Capital Allowances Act 2001 (c. 2).
47U.K.The Capital Allowances Act 2001 is amended as follows.
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
48U.K.In section 4(2A) (expenditure and sums that are not capital expenditure or capital sums), in the definition of “relevant provision”, for paragraph (d) substitute—
“(d)sections 188 to 194of FA 2004 (contributions under registered pension schemes), and”.
Commencement Information
I2Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
49U.K.In Part 1 of Schedule 1 (abbreviations) insert at the end—
| “FA 2004 | The Finance Act 2004 (c. 12)”. |
Commencement Information
I3Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
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