6(1)Section 7 of FA 2013 (temporary increase in annual investment allowance) is amended as follows.
(2)In subsection (1), for “of two years beginning with 1 January 2013” substitute “beginning with 1 January 2013 and ending with the specified date”.
(3)After subsection (1) insert—
“(1A)The specified date is —
(a)for the purposes of corporation tax, 31 March 2014, and
(b)for the purposes of income tax, 5 April 2014.”
(4)In subsection (2), omit “or 1 January 2015”.