Point in time view as at 26/03/2015.
There are currently no known outstanding effects for the Finance Act 2015, Paragraph 10.
10(1)The amendments made by Part 1 of this Schedule have effect in relation to accounting periods ending on or after 1 April 2015.U.K.
(2)Sub-paragraph (1) is subject to sub-paragraphs (3) and (4).
(3)So far as they relate to cluster area allowance under Chapter 9 of Part 8 of CTA 2010 (as inserted by Schedule 13) the amendments made by Part 1 of this Schedule have effect in relation to expenditure incurred on or after 3 December 2014.
(4)So far as they relate to investment allowance under Chapter 6A of Part 8 of CTA 2010 (as inserted by Schedule 12) in respect of oil fields not falling within paragraph 6(1)(a) or (b) of that Schedule, the amendments made by Part 1 of this Schedule have effect subject to paragraphs 7 and 8 of that Schedule.
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