Finance Act 1999 (c. 16)

Part III Income Tax, Corporation Tax and Capital Gains Tax

Capital allowances

77 Extension of first-year allowances

In section 22(3D) of the [1990 c. 1.] Capital Allowances Act 1990 (first year allowances: transitional relief), for “1st July 1999” there shall be substituted “1st July 2000”.