Source: http://www.legislation.gov.uk/ukpga/2007/11/section/37
Timestamp: 2016-09-30 21:00:01
Document Index: 677512289

Matched Legal Cases: ['art. 3', 'art. 30', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Capital allowancesSection 37Table of ContentsContentMore ResourcesPrevious: ProvisionNext: ProvisionPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFView moreChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2007. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.s. 37 omitted by 2008 c. 9 s. 75(4)(c)Changes and effects yet to be applied to the whole Act associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Blanket amendment words substituted by S.I. 2011/1043 art. 3 6Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 16(6A) inserted by 2008 c. 9 s. 164(3)s. 107(5A) inserted by 2014 c. 26 s. 299(1)s. 161(5) omitted by 2008 c. 9 Sch. 2 para. 54s. 521(7) inserted by 2008 c. 9 Sch. 19 para. 9Sch. 1 para. 350 omitted by 2008 c. 9 Sch. 36 para. 92(j)Sch. 7 para. 85 86 and cross-heading added by S.I. 2008/381 art. 30Sch. 7 para. 85 cross-heading substituted by 2009 c. 4 Sch. 1 para. 725(3)Sch. 7 para. 86 cross-heading substituted by 2009 c. 4 Sch. 1 para. 725(5)Sch. 7 para. 85(1) words repealed by 2009 c. 4 Sch. 1 para. 725(2)(a) Sch. 3 Pt. 1Sch. 7 para. 85(2) words substituted by 2009 c. 4 Sch. 1 para. 725(2)(b)(i)Sch. 7 para. 85(2) words substituted by 2009 c. 4 Sch. 1 para. 725(2)(b)(ii)Sch. 7 para. 86(4) words substituted by 2009 c. 4 Sch. 1 para. 725(4)Sch. 7 para. 86(5) words substituted by 2009 c. 4 Sch. 1 para. 725(4)Sch. 9 para. 17(3)(b) and word inserted by 2008 c. 9 Sch. 17 para. 38(3)(b)Sch. 9 para. 17(4A) inserted by 2008 c. 9 Sch. 17 para. 38(4)Sch. 9 para. 17(6) inserted by 2008 c. 9 Sch. 17 para. 38(5)Sch. 13 para. 4(4)(aa) inserted by 2010 c. 13 s. 45(1)Sch. 13 para. 15(9)(b) words substituted by 2009 c. 4 Sch. 1 para. 726(5)Sch. 24 para. 1(5) inserted by 2008 c. 9 Sch. 40 para. 2(7)Sch. 24 para. 1A and cross-heading inserted by 2008 c. 9 Sch. 40 para. 3Sch. 24 para. 4(1A) inserted by 2008 c. 9 Sch. 40 para. 6Sch. 24 para. 9(A1) inserted by 2008 c. 9 Sch. 40 para. 9(2)Sch. 24 para. 12(4) inserted by 2008 c. 9 Sch. 40 para. 11(3)Sch. 24 para. 13(1A) inserted by 2008 c. 9 Sch. 40 para. 12(3)Sch. 24 para. 23A inserted by 2008 c. 9 Sch. 40 para. 19Sch. 24 para. 28(c)(iv) and word inserted by 2008 c. 9 Sch. 40 para. 20(2)Sch. 24 para. 28(da) inserted by 2008 c. 9 Sch. 40 para. 20(3)Sch. 24 para. 28(fa) inserted by 2008 c. 9 Sch. 40 para. 20(5)Sch. 24 para. 2(4) inserted by 2009 c. 10 Sch. 57 para. 2Sch. 24 para. 13(7) inserted by 2009 c. 10 Sch. 57 para. 5Sch. 24 para. 19(3)(aa) inserted by 2009 c. 10 Sch. 57 para. 7(2)(c)Sch. 24 para. 19(3A) inserted by 2009 c. 10 Sch. 57 para. 7(3)Sch. 24 para. 19(6) inserted by 2009 c. 10 Sch. 57 para. 7(4)Sch. 24 para. 21A 21B inserted by 2010 c. 13 Sch. 10 para. 5Sch. 24 para. 23B inserted by 2010 c. 13 Sch. 10 para. 6Sch. 24 para. 21A(4)(d)(e) inserted by 2012 c. 14 s. 219(b)Sch. 24 para. 13(1ZA)-(1ZD) inserted by 2013 c. 29 Sch. 50 para. 1(3)Sch. 24 para. 28(fa)(ia) inserted by 2013 c. 29 Sch. 15 para. 8Sch. 24 para. 28(fa)(iva)(ivb) inserted by 2013 c. 29 Sch. 18 para. 7Sch. 24 para. 28(fa)(ivc) inserted by 2014 c. 26 Sch. 4 para. 8Sch. 24 para. 1(4A)-(4C) inserted by 2014 c. 26 Sch. 22 para. 19(3)Sch. 24 para. 12(2A) inserted by 2014 c. 26 Sch. 33 para. 3Sch. 24 para. 21C and cross-heading inserted by 2015 c. 11 Sch. 7 para. 56(3)Sch. 24 para. 4(1A) inserted by 2015 c. 11 Sch. 20 para. 2(2)Sch. 24 para. 4A(4A)(4B) inserted by 2015 c. 11 Sch. 20 para. 3(5)Sch. 24 para. 4AA inserted by 2015 c. 11 Sch. 20 para. 4Sch. 24 para. 12(5)(za) inserted by 2015 c. 11 Sch. 20 para. 6(a)Sch. 24 para. 21A(A1) inserted by 2015 c. 11 Sch. 20 para. 7(2)Sch. 24 para. 21B(1A) inserted by 2015 c. 11 Sch. 20 para. 8(2)Sch. 24 para. 17(5A) inserted by S.I. 2009/56 Sch. 1 para. 467(5)Sch. 24 para. 28(da) omitted by 2009 c. 10 Sch. 57 para. 8Sch. 24 para. 28(fa)(iii) omitted by 2009 c. 4 Sch. 1 para. 727(c)Sch. 24 para. 16(2) substituted by 2009 c. 10 Sch. 57 para. 6Sch. 24 para. 21A(2) substituted by 2015 c. 11 Sch. 20 para. 7(3)Sch. 24 para. 21A(7) substituted by 2015 c. 11 Sch. 20 para. 7(4)Sch. 24 para. 12(4)(5) substituted for Sch. 24 para. 12(4) by 2010 c. 13 Sch. 10 para. 4Sch. 24 para. 4-4D substituted for Sch. 24 para. 4 by 2010 c. 13 Sch. 10 para. 2Sch. 24 para. 4A(A1)(1) substituted for Sch. 24 para. 4A(1) by 2015 c. 11 Sch. 20 para. 3(2)Sch. 24 para. 21A(4)(b) word omitted by 2012 c. 14 s. 219(a)Sch. 24 para. 28(fa)(iv) word omitted by 2013 c. 29 Sch. 18 para. 7Sch. 24 para. 28(fa)(ivb) word omitted by 2014 c. 26 Sch. 4 para. 8Sch. 24 para. 4(2)(a) word substituted by 2015 c. 11 Sch. 20 para. 2(3)(a)Sch. 24 para. 4(2)(b) word substituted by 2015 c. 11 Sch. 20 para. 2(3)(b)Sch. 24 para. 4(2)(c) word substituted by 2015 c. 11 Sch. 20 para. 2(3)(c)Sch. 24 para. 4(5) word substituted by 2015 c. 11 Sch. 20 para. 2(4)Sch. 24 para. 12(5)(a) word substituted by 2015 c. 11 Sch. 20 para. 6(b)Sch. 24 para. 1(5) words inserted by 2010 c. 33 Sch. 12 para. 12(3)Sch. 24 para. 4A(2)(a) words inserted by 2015 c. 11 Sch. 20 para. 3(3)(a)Sch. 24 para. 4A(3)(a) words inserted by 2015 c. 11 Sch. 20 para. 3(4)(a)Sch. 24 para. 4A(6)(a) words inserted by 2015 c. 11 Sch. 20 para. 3(7)Sch. 24 para. 28(fa)(i) words substituted by 2009 c. 4 Sch. 1 para. 727(a)Sch. 24 para. 28(fa)(ii) words substituted by 2009 c. 4 Sch. 1 para. 727(b)Sch. 24 para. 28(fa)(iv) words substituted by 2009 c. 4 Sch. 1 para. 727(d)Sch. 24 para. 4A(2)(c) words substituted by 2015 c. 11 Sch. 20 para. 3(3)(b)Sch. 24 para. 4A(3)(c) words substituted by 2015 c. 11 Sch. 20 para. 3(4)(b)Sch. 24 para. 4A(5) words substituted by 2015 c. 11 Sch. 20 para. 3(6)Sch. 24 para. 4A(7) words substituted by 2015 c. 11 Sch. 20 para. 3(8)Sch. 24 para. 21B(2) words substituted by 2015 c. 11 Sch. 20 para. 8(3)Sch. 27 Pt. 5(1) coming into force by S.I. 2007/3166 art. 2(c)Commencement Orders yet to be applied to the Finance Act 2007Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2009/403 art. 2 commences (2008 c. 9)S.I. 2009/404 art. 2 commences (2008 c. 9)S.I. 2009/571 art. 2-5 commences (2008 c. 9)S.I. 2009/603 art. 2 commences (2008 c. 24)S.I. 2010/2317 art. 2 3 commences (2010 c. 15)S.I. 2011/975 art. 2 commences (2010 c. 13)37Temporary increase in first-year capital allowances for small enterprisesE+W+S+N.I.(1)The amount of a first-year allowance under section 44 of CAA 2001 (expenditure incurred by small or medium-sized enterprises) is to be determined, in the case of expenditure to which this subsection applies, as if the percentage specified in the entry relating to that section in the Table in section 52(3) of that Act were 50%.