The Capital Allowances Act 2001 (Extension of First-year Allowances) (Amendment) Order 2017 No. 1304

Amendment of the Capital Allowances Act 2001

2.  The Capital Allowances Act 2001 is amended as follows—

(a) in section 45DA(1)(a) for “8 years” substitute “11 years”, and

(b) in section 45E(1)(a) for “2018” substitute “2021”.