Part 7Income tax, corporation tax and capital gains tax: general
Capital allowances and related matters
165Extension of first-year allowances for ICT expenditure by small enterprises
In section 45(1) of the Capital Allowances Act 2001 (c. 2)
(ICT expenditure incurred by small enterprises: first-year qualifying expenditure), in paragraph (a)
(under which the expenditure must be incurred on or before 31st March 2003) for “31st March 2003” substitute “
31st March 2004
”
.