
1 
This Order may be cited as the Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015 and comes into force on 17th February 2015.
2 
The amendment made by paragraph (b) of article 4 has effect in relation to expenditure incurred on or after 1st April 2015.
3 
The Capital Allowances Act 2001 is amended as follows.
4 
In section 45D—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) in subsection (4) for “95” substitute “75”.
5 
In section 45E(1)(a) for “2015” substitute “2018”.
Alun Cairns
David Evennett
Two of the Lords Commissioners for Her Majesty’s Treasury
26th January 2015