{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-car-emissions-extension-of-first-year-allowances-amendment-order-2021/article-3",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-car-emissions-extension-of-first-year-allowances-amendment-order-2021/article-3.json",
  "legislation": "uksi/2021/120",
  "legislation_title": "The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001-car-emissions-extension-of-first-year-allowances-amendment-order-2021",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment of the Capital Allowances Act 2001",
  "text": "In section 45D (expenditure on cars with low carbon dioxide emissions)—\n(a) in subsection (1)(a) for “2021” substitute “2025”, and\n(b) in subsection (4) for “50” substitute “0”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 45D(1)(a) was amended by section 77(2) of the Finance Act 2008 (c. 9) (“FA 2008”), section 68(1)(a) of the Finance Act 2013 (c. 29) (“FA 2013”), S.I. 2015/60 and S.I. 2016/984."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 45D(4) was amended by section 77(3) of FA 2008, paragraph 14 of Schedule 11 to FA 2009, section 68(1)(b) of FA 2013, S.I. 2015/60 and S.I. 2016/984."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/120/article/3",
    "retrieved_at": "2026-10-28T22:17:44.568731+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}