{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-cars-emissions-order-2016",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-cars-emissions-order-2016.json",
  "id": "uksi/2016/984",
  "title": "The Capital Allowances Act 2001 (Cars Emissions) Order 2016",
  "short_title": "Capital Allowances Act 2001 (Cars Emissions) 2016",
  "long_title": "This Order amends sections 45D and 104AA of the Capital Allowances Act 2001 (c.2). These sections set out the conditions to qualify for 100% first-year allowances (section 45D) and main rate allowances (section 104AA) on expenditure in respect of cars with low carbon dioxide emissions.",
  "citation": "S.I. 2016/984",
  "type": "uksi",
  "year": "2016",
  "number": "984",
  "version": "current",
  "date": "2016-10-10",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/capital-allowances-act-2001-cars-emissions-order-2016/introduction",
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      "status": null,
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      "heading": "Citation and commencement",
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      "status": null,
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      "heading": "Amendment of the Capital Allowances Act 2001",
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    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/capital-allowances-act-2001-cars-emissions-order-2016/note",
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    }
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      "date": "2016-10-11",
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    {
      "id": "ukpga/2001/2",
      "title": "Capital Allowances Act 2001",
      "url": "https://openlegislation.uk/capital-allowances-act-2001",
      "provisions": [
        "section/45D",
        "section/104AA"
      ]
    }
  ],
  "changes_made_to": 9,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/984",
    "retrieved_at": "2026-10-28T23:19:26.130454+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."
}