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Statutory Instruments
Income Tax
Corporation Tax
Made
28th February 2018
Laid before the House of Commons
1st March 2018
Coming into force
22nd March 2018
The Treasury, in exercise of the powers conferred by sections 45A(3) and (4), 45B(1), 45C(2)(b) and (3)(b) and 180A(2) of the Capital Allowances Act 2001(1), make the following Order:
2001 c.2. Sections 45A to 45C were inserted by paragraph 2 of Schedule 17 to the Finance Act 2001 (c. 9). Section 180A was inserted by paragraph 4 of Schedule 18 to the Finance Act 2001.
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