# The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021, Article 3: Amendment of the Capital Allowances Act 2001


In section 45D (expenditure on cars with low carbon dioxide emissions)—
(a) in subsection (1)(a) for “2021” substitute “2025”, and
(b) in subsection (4) for “50” substitute “0”.

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Source: https://www.legislation.gov.uk/uksi/2021/120/article/3 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001-car-emissions-extension-of-first-year-allowances-amendment-order-2021/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.