Article 1 Citation, commencement, effect and interpretation

(1)

This Order may be cited as the Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021 and comes into force on 1st April 2021.

(2)

The amendment made by—

(a)

article 3(b) has effect in relation to expenditure incurred on or after 1st April 2021,

(b)

article 6 has effect in relation to expenditure incurred on or after the relevant date.

(3)

Paragraph (2)(b) is subject to article 7.

(4)

In this Order “the relevant date” means—

(a)

in the case of income tax, 6th April 2021, and

(b)

in the case of corporation tax, 1st April 2021.