Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Chapter 2 OTHER PROVISIONS
Capital allowances
65 Energy-saving plant and machinery
Schedule 17 to this Act (first-year allowances in respect of expenditure on energy-saving plant and machinery) has effect—
a
for income tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 6th April 2001, and
b
for corporation tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 1st April 2001.