Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

Chapter 2 OTHER PROVISIONS

Capital allowances

66 Fixtures provided in connection with energy management services

(1)

Schedule 18 to this Act (fixtures provided in connection with provision of energy management services) has effect in relation to expenditure incurred on or after 1st April 2001.

(2)

The Schedule 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.