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The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021
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Statutory Instruments
2021 No. 120
Corporation Tax
Income Tax
The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021
Made
4th February 2021
Laid before the House of Commons
5th February 2021
Coming into force
1st April 2021
The Treasury make this Order in exercise of the powers conferred by sections 45D(1A) and (7), 45DA(1A), 45E(1A), 104AA(5) and (6) of the Capital Allowances Act 2001(1).
(1)
2001 c. 2. Section 45D was inserted by paragraph 3 of Schedule 19 to the Finance Act 2002 (c. 23) (“FA 2002”) and subsection (1A) was inserted by section 64(2) of the Finance Act 2014 (c. 26) (“FA 2014”). Section 45DA was inserted by paragraph 3 of Schedule 7 to the Finance (No. 3) Act 2010 (c. 33) and subsection (1A) was inserted by section 64(3) of FA 2014. Section 45E was inserted by paragraph 3 of Schedule 20 to FA 2002 and subsection (1A) was inserted by section 64(4) of FA 2014. Section 104AA was inserted by paragraph 8 of Schedule 11 the Finance Act 2009 (c. 10) (“FA 2009”).
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