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<dc:title>The Capital Allowances Act 2001 (Cars Emissions) Order 2016</dc:title>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2016-10-11</dc:modified>
<dc:subject scheme="SIheading">CORPORATION TAX</dc:subject>
<dc:subject scheme="SIheading">INCOME TAX</dc:subject>
<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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