http://www.legislation.gov.uk/uksi/2016/984/article/2/madeThe Capital Allowances Act 2001 (Cars Emissions) Order 2016enKing's Printer of Acts of Parliament2016-10-11CORPORATION TAXINCOME TAXThis 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 and commencement2.

The amendments made by article 4(b) and article 5 have effect in relation to expenditure incurred on or after 1st April 2018.

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<dc:description>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.</dc:description>
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<p>The amendments made by article 4(b) and article 5 have effect in relation to expenditure incurred on or after 1st April 2018.</p>
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