This section has no associated Explanatory Notes
3(1)This paragraph applies where no part of the first straddling period falls before 1 January 2013.U.K.
(2)So far as concerns expenditure incurred before the start date, the maximum allowance under section 51A of CAA 2001 for the first straddling period is what would have been the maximum allowance for that period if the amendment made by section 10(1) had not been made.