Statutory Instruments

2013 No. 464

Income Tax

Corporation Tax

The Capital Allowances (First-year Tax Credits) Order 2013

Made

4th March 2013

Laid before the House of Commons

5th March 2013

Coming into force

28th March 2013

The Treasury make the following Order in exercise of the powers conferred by paragraph 3(3) of Schedule A1 to the Capital Allowances Act 2001(1).

(1)

2001 c. 2; Schedule A1 was inserted by paragraph 5 of Schedule 25 to the Finance Act 2008 (c. 9).