{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-cars-emissions-amendment-order-2017/article-2",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-cars-emissions-amendment-order-2017/article-2.json",
  "legislation": "uksi/2017/740",
  "legislation_title": "The Capital Allowances Act 2001 (Cars Emissions) (Amendment) Order 2017",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001-cars-emissions-amendment-order-2017",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of the Capital Allowances Act 2001 (Cars Emissions) Order 2016",
  "text": "(1) The Capital Allowances Act 2001 (Cars Emissions) Order 2016 is amended as follows.\n(2) Article 2 is renumbered as paragraph (1) of that article.\n(3) After paragraph (1) as so renumbered, insert—\n“(2) This article is subject to article 7 (savings).”\n(4) After article 6, insert—\n“Savings\n7. (1) In relation to expenditure incurred on 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,\nsection 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 apply as if the amendment made by article 5 did not have effect.\n(2) “The relevant date” means—\n(a) in the case of income tax, 6th April 2018, and\n(b) in the case of corporation tax, 1st April 2018.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "SI 2016/984."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2005 c.5; section 49(1A) was inserted by section 30 and paragraph 37 of Schedule 11 to FA 2009."
    },
    {
      "type": "footnote",
      "label": "f3",
      "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/2017/740/article/2",
    "retrieved_at": "2026-10-28T23:09:43.402713+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."
}