{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-104AA",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-104AA.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/104AA",
  "kind": "section",
  "number": "104AA",
  "heading": "Meaning of “main rate car”",
  "text": "(1) “Main rate car” means—\n(a) a car that is first registered before 1 March 2001,\n(b) a car that has low CO2 emissions, or\n(c) a car that is electrically-propelled.\n(2) For the purposes of this section a car has low CO2 emissions if it meets conditions A and B.\n(3) Condition A is that, when the car is first registered, it is so registered on the basis of a qualifying emissions certificate.\n(4) Condition B is that the applicable CO2 emissions figure in relation to the car does not exceed 50 grams per kilometre driven.\n(5) The Treasury may by order amend the amount from time to time specified in subsection (4).\n(6) An order under subsection (5) may contain transitional provision and savings.\n(7) In this section—\n“applicable CO2 emissions figure” and “qualifying emissions certificate” have the meanings given in section 268C;\n“car” has the meaning given in section 268A;\n“electrically-propelled” has the meaning given in section 268B.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 10A inserted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 104AA inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 8 (with Sch. 11 paras. 30-32)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 104AA(4) substituted (with effect in accordance with art. 1(2)(b) of the amending S.I.) by The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021 (S.I. 2021/120), arts. 1(1), 6 (with art. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/104AA",
    "retrieved_at": "2026-10-29T09:20:17.739129+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."
}