{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-car-emissions-extension-of-first-year-allowances-amendment-order-2021/article-7",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-car-emissions-extension-of-first-year-allowances-amendment-order-2021/article-7.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/7",
  "kind": "article",
  "number": "7",
  "heading": "Savings",
  "text": "Section 104AA(4) of the Capital Allowances Act 2001 continues to have effect as if it had not been amended by article 6 for the purposes of section 49(1A) (car hire: supplementary) of the Income Tax (Trading and Other Income) Act 2005 and section 57(1A) (car hire: supplementary) of the Corporation Tax Act 2009, in relation to expenditure incurred in the hiring of a car—\n(a) for a period of hire which begins before the relevant date, and\n(b) under a contract entered into before that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5; section 49(1A) was inserted by section 30 and paragraph 37 of Schedule 11 to FA 2009."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2009 c. 4; section 57(1A) was inserted by section 30 and paragraph 48 of Schedule 11 to FA 2009."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/120/article/7",
    "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."
}