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Capital Allowances Act 2001


2071.This Act came into effect on Royal Assent. Section 579 provides for it to apply

  • for income tax purposes for chargeable periods ending on or after 6 April 2001; and

  • for corporation tax purposes for chargeable periods ending on or after 1 April.

2072.The different dates reflect the fact that the income tax year starts on 6 April and the financial year on 1 April.

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