Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Chapter 2 OTHER PROVISIONS
Capital allowances
F165 Energy-saving plant and machinery
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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.
F267 Conversion of parts of business premises into flats
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68 Decommissioning of offshore oil infrastructure
Schedule 20 to this Act (capital allowances in respect of expenditure incurred on decommissioning offshore infrastructure) has effect.
69 Minor amendments
1
Schedule 21 (which makes minor amendments to the Capital Allowances Act 2001 (c. 2) ) has effect.
2
The amendments made by the Schedule have 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.