- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
12. The amendments of section 63(2)(a) and (aa) of CAA 2001(1) (cases in which disposal value is nil) made by paragraph 16 of Schedule 6 come into force—
(a)for corporation tax purposes, for accounting periods beginning on or after 1st April 2012, and
(b)for income tax purposes, for the tax year 2012-13(2) and subsequent tax years.
2001 c. 2; paragraph (a) was amended and paragraph (aa) was inserted by paragraph 328 of Schedule 1 to the Corporation Tax Act 2010 (c. 4). Section 69(1) of the Finance Act 2010 provides that “CAA 2001” means the Capital Allowances Act 2001.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: