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Statutory Instruments
Corporation Tax
Made
10th March 2020
Laid before the House of Commons
11th March 2020
Coming into force
1st April 2020
The Treasury, in exercise of the power conferred by section 45K(1A) of the Capital Allowances Act 2001(1), make the following Order.
2001 c. 2; section 45K was inserted by paragraph 3 of Schedule 11 to the Finance Act 2012 (c. 14) and relevantly amended by section 64(5) of the Finance Act 2014 (c. 26) and section 69 of the Finance Act 2016 (c. 24).
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