{
  "url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015/note",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015/note.json",
  "legislation": "uksi/2015/60",
  "legislation_title": "The Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001-extension-of-first-year-allowances-amendment-order-2015",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends sections 45D and 45E of the Capital Allowances Act 2001 (c. 2). These sections set out the conditions to qualify for 100% first-year allowances on expenditure in respect of cars with low carbon dioxide emissions (section 45D) and plant and machinery for gas refuelling stations (section 45E).\nArticle 4 extends the relief for cars with low carbon dioxide emissions for a further three years to 31st March 2018. It also reduces the qualifying emissions threshold from 95 grams to 75 grams per kilometre driven.\nArticle 5 extends the relief for plant and machinery for gas refuelling stations for a further three years to 31st March 2018.\nA Tax Information and Impact Note covering this instrument was published on 10th December 2014 alongside Autumn Statement 2014 and is available at: https://www.gov.uk/government/publications/capital-allowances-extension-of-enhanced-capital-allowances-for-car-and-goods-vehicles-to-2018. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/60/note",
    "retrieved_at": "2026-10-28T23:49:50.439940+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."
}