# Capital Allowances Act 2001, Paragraph 113


(1) Subsections (2) and (3) of section 578A of ICTA (expenditure on car hire) apply with the substitution of “ £8,000 ” for “£12,000” in relation to expenditure incurred under a contract entered into before 11th March 1992.
(2) Subsection (4) of that section does not apply in relation to rebates made or transactions occurring before 29th April 1996.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/113 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-113
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.