Commencement of onshore allowance
This section has no associated Explanatory Notes
6(1)The amendments made by paragraphs 3 and 5(1), (2)(a), (3) and (4) have effect in relation to capital expenditure incurred on or after 5 December 2013.
(2)The amendments made by paragraph 4 have effect in relation to any accounting period of a company in which a post-commencement authorisation day falls.
(3)In sub-paragraph (2) “post-commencement authorisation day” means an authorisation day (as defined for Chapter 7 of Part 8 of CTA 2010) that is 5 December 2013 or a later day.
(4)Section 5 of CAA 2001 (when capital expenditure is incurred) applies for the purposes of this paragraph as for the purposes of that Act.