http://www.legislation.gov.uk/uksi/2016/984/contents/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.The Capital Allowances Act 2001 (Cars Emissions) Order 20161Citation and commencement2The amendments made by article 4(b) and article 5 have...3Amendment of the Capital Allowances Act 20014In section 45D— (a) in subsection (1)(a) for “2018” substitute...5In section 104AA(4) for “130” substitute “110”. 6RevocationStatutory Instruments2016 No. 984Corporation TaxIncome TaxThe Capital Allowances Act 2001 (Cars Emissions) Order 2016Made10th October 2016Laid before the House of Commons11th October 2016Coming into force1st November 2016

The Treasury make the following Order in exercise of the powers conferred by sections 45D(1A) and (7) and 104AA(5) of the Capital Allowances Act 2001

2001 c.2; section 45D was inserted by section 59 of, and paragraph 3 of Schedule 19 to, the Finance Act 2002 (c.23); section 45D(1A) was inserted by section 64(2) of the Finance Act 2014 (c.26); section 104AA was inserted by paragraph 8 of Schedule 11 to the Finance Act 2009 (c.10).

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The Treasury make the following Order in exercise of the powers conferred by sections 45D(1A) and (7) and 104AA(5) of the Capital Allowances Act 2001
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<ref eId="c00003" href="http://www.legislation.gov.uk/id/ukpga/2001/2">2001 c.2</ref>
; section 45D was inserted by section 59 of, and paragraph 3 of Schedule 19 to, the Finance Act
<ref eId="c00004" href="http://www.legislation.gov.uk/id/ukpga/2002/23">2002 (c.23)</ref>
; section 45D(1A) was inserted by section 64(2) of the Finance Act
<ref eId="c00005" href="http://www.legislation.gov.uk/id/ukpga/2014/26">2014 (c.26)</ref>
; section 104AA was inserted by paragraph 8 of Schedule 11 to the Finance Act
<ref eId="c00006" href="http://www.legislation.gov.uk/id/ukpga/2009/10">2009 (c.10)</ref>
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