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)^f1 for “2021” substitute “2025”, and

(b)

in subsection (4)^f2 for “50” substitute “0”.

Annotations

f1: 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.
f2: 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.