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 TAX 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. Citation and commencement 2 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:subject scheme="SIheading">CORPORATION TAX</dc:subject>
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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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