# The Capital Allowances Act 2001 (Cars Emissions) (Amendment) Order 2017, Article 2: Amendment of the Capital Allowances Act 2001 (Cars Emissions) Order 2016


(1) The Capital Allowances Act 2001 (Cars Emissions) Order 2016 is amended as follows.
(2) Article 2 is renumbered as paragraph (1) of that article.
(3) After paragraph (1) as so renumbered, insert—
“(2) This article is subject to article 7 (savings).”
(4) After article 6, insert—
“Savings
7. (1) In relation to expenditure incurred on the hiring of a car—
(a) for a period of hire which begins before the relevant date, and
(b) under a contract entered into before that date,
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 apply as if the amendment made by article 5 did not have effect.
(2) “The relevant date” means—
(a) in the case of income tax, 6th April 2018, and
(b) in the case of corporation tax, 1st April 2018.”.

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Source: https://www.legislation.gov.uk/uksi/2017/740/article/2 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001-cars-emissions-amendment-order-2017/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.