# Capital Allowances Act 2001, Section 38ZA: Vehicles for which deductions allowed at fixed rate under Part 2 of ITTOIA 2005


Expenditure is not qualifying expenditure if—
(a) it is incurred in respect of a vehicle in a period, and
(b) a deduction is made for the period in respect of the expenditure under section 94D of ITTOIA 2005 (deduction allowable at fixed rate for expenditure on vehicles).

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/38ZA (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-38ZA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.