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The Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015
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- 2015 No. 60
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Citation and commencement
1. This Order may be cited as the Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015 and comes into force on 17th February 2015.
2. The amendment made by paragraph (b) of article 4 has effect in relation to expenditure incurred on or after 1st April 2015.
Amendment of the Capital Allowances Act 2001
3. The Capital Allowances Act 2001 is amended as follows.
4. In section 45D—
(a)in subsection (1)(a) for “2015” substitute “2018”; and
(b)in subsection (4) for “95” substitute “75”.
5. In section 45E(1)(a) for “2015” substitute “2018”.
Alun Cairns
David Evennett
Two of the Lords Commissioners for Her Majesty’s Treasury
26th January 2015
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