http://www.legislation.gov.uk/uksi/2016/984/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. The Capital Allowances Act 2001 (Cars Emissions) Order 2016art. 2The Capital Allowances Act 2001 (Cars Emissions) (Amendment) Order 2017art. 2(2)art. 1(1)The Capital Allowances Act 2001 (Cars Emissions) Order 2016art. 2(2)The Capital Allowances Act 2001 (Cars Emissions) (Amendment) Order 2017art. 2(3)art. 1(1)The Capital Allowances Act 2001 (Cars Emissions) Order 2016art. 7The Capital Allowances Act 2001 (Cars Emissions) (Amendment) Order 2017art. 2(4)art. 1(1) 2016 No. 984 Corporation Tax Income Tax The Capital Allowances Act 2001 (Cars Emissions) Order 2016 Made 10th October 2016 Laid before the House of Commons 11th October 2016 Coming into force 1st 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. Citation and commencement 1 This Order may be cited as the Capital Allowances Act 2001 (Cars Emissions) Order 2016 and comes into force on 1st November 2016. 2 The amendments made by article 4(b) and article 5 have effect in relation to expenditure incurred on or after 1st April 2018. Amendment of the Capital Allowances Act 2001 3 The Capital Allowances Act 2001 is amended as follows. 4 In section 45D— a in subsection (1)(a) for “2018” substitute “2021”; and b in subsection (4) for “75” substitute “50”. 5 In section 104AA(4) for “130” substitute “110”. Revocation 6 Article 4(a) of the Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015 is revoked. Stephen Barclay David Evennett Two of the Lords Commissioners for Her Majesty’s Treasury 10th October 2016 EXPLANATORY NOTE (This note is not part of the Order)

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.

Article 4 extends the first-year allowance for cars with low carbon dioxide emissions for a further three year period ending on 31st March 2021. It also reduces the qualifying emissions threshold for the first-year allowance from 75 grams to 50 grams per kilometre driven, in relation to expenditure incurred on or after 1st April 2018.

Article 5 reduces the qualifying emissions threshold for the main rate allowance from 130 grams to 110 grams per kilometre driven, in relation to expenditure incurred on or after 1st April 2018.

This Order revokes article 4(a) of S.I. 2015/60, which previously amended section 45D(1)(a) of the Capital Allowances Act 2001.

A Tax Information and Impact Note covering this instrument will be published on the website athttps://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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). Section 45D(1)(a) was amended by S.I. 2015/60. Section 45D(4) was amended by paragraph 14 of Schedule 11 to the Finance Act 2009 (c.10) and S.I. 2015/60; there are other amendments to section 45D not relevant to this Order. Section 104AA(4) was amended by section 68(3) of the Finance Act 2013 (c.29). S.I. 2015/60.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984" NumberOfProvisions="6" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/uksi/2016/984/made</dc:identifier>
<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>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2016/984/made/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2016/984/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2016/984/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2016/984/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2016/984/made" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2016/984/introduction/made" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2016/984/signature/made" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2016/984/note/made" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2016/984/body/made" title="body"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2016/984/made/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2016/984/made/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2016/984/made/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2016/984/made/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2016/984/made/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2016/984/made/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2016/984/made/data.html" title="HTML5 snippet"/>
<atom:link rel="alternate" href="http://www.legislation.gov.uk/uksi/2016/984/pdfs/uksi_20160984_en.pdf" type="application/pdf" title="Original PDF"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2016/984/contents/made" title="Table of Contents"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="order"/>
</ukm:DocumentClassification>
<ukm:Year Value="2016"/>
<ukm:Number Value="984"/>
<ukm:Made Date="2016-10-10"/>
<ukm:Laid Date="2016-10-11" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2016-11-01"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="9780111150245"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectedNumber="984" Type="renumbered as art. 2(1)" AffectingNumber="740" AffectedYear="2016" AffectingURI="http://www.legislation.gov.uk/id/uksi/2017/740" AffectedURI="http://www.legislation.gov.uk/id/uksi/2016/984" URI="http://www.legislation.gov.uk/id/effect/uksi-2017-740-p5835yx2-5" AffectedProvisions="art. 2" Created="2017-09-08T14:16:38Z" Modified="2017-09-08T14:16:38Z" AffectingProvisions="art. 2(2)" AffectingYear="2017" Row="5" RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-01ed5da45013d20e497aef82da8b2807" AffectedClass="UnitedKingdomStatutoryInstrument">
<ukm:AffectedTitle>The Capital Allowances Act 2001 (Cars Emissions) Order 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/uksi/2016/984/article/2">art. 2</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Capital Allowances Act 2001 (Cars Emissions) (Amendment) Order 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="article-2-2" URI="http://www.legislation.gov.uk/id/uksi/2017/740/article/2/2">art. 2(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-1" URI="http://www.legislation.gov.uk/id/uksi/2017/740/article/1/1">art. 1(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2017-08-03" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2017/740" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-a5c2ead1182525aba884d0fd2abf1a68" AffectedURI="http://www.legislation.gov.uk/id/uksi/2016/984" AffectedProvisions="art. 2(2)" RequiresApplied="true" Row="6" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="art. 2(3)" AffectedYear="2016" Modified="2017-09-08T14:16:38Z" AffectingYear="2017" URI="http://www.legislation.gov.uk/id/effect/uksi-2017-740-p5835yx2-6" AffectingNumber="740" Type="inserted" Created="2017-09-08T14:16:38Z" AffectedNumber="984">
<ukm:AffectedTitle>The Capital Allowances Act 2001 (Cars Emissions) Order 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="article-2-2" URI="http://www.legislation.gov.uk/id/uksi/2016/984/article/2/2" FoundRef="article-2">art. 2(2)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Capital Allowances Act 2001 (Cars Emissions) (Amendment) Order 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="article-2-3" URI="http://www.legislation.gov.uk/id/uksi/2017/740/article/2/3">art. 2(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-1" URI="http://www.legislation.gov.uk/id/uksi/2017/740/article/1/1">art. 1(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2017-08-03" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="740" AffectingYear="2017" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="984" AffectedYear="2016" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/uksi/2016/984" AffectingURI="http://www.legislation.gov.uk/id/uksi/2017/740" AffectedClass="UnitedKingdomStatutoryInstrument" Created="2017-09-08T14:16:38Z" URI="http://www.legislation.gov.uk/id/effect/uksi-2017-740-p5835yx2-7" RequiresApplied="true" AffectingClass="UnitedKingdomStatutoryInstrument" Modified="2017-09-08T14:16:38Z" Row="7" AffectingProvisions="art. 2(4)" AffectedProvisions="art. 7" EffectId="key-ea440df808057cc85fa63dbfb5ea505c">
<ukm:AffectedTitle>The Capital Allowances Act 2001 (Cars Emissions) Order 2016</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="article-7" URI="http://www.legislation.gov.uk/id/uksi/2016/984/article/7" err:Ref="Section missing in legislation" Missing="true">art. 7</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Capital Allowances Act 2001 (Cars Emissions) (Amendment) Order 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="article-2-4" URI="http://www.legislation.gov.uk/id/uksi/2017/740/article/2/4">art. 2(4)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-1" URI="http://www.legislation.gov.uk/id/uksi/2017/740/article/1/1">art. 1(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2017-08-03" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2016/984/pdfs/uksiem_20160984_en.pdf" Date="2016-10-11" Title="UK Explanatory Memorandum" Size="33871"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2016/984/pdfs/uksi_20160984_en.pdf" Date="2016-10-11" Size="33438"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="6"/>
<ukm:BodyParagraphs Value="6"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Secondary>
<SecondaryPrelims DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/introduction/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/introduction">
<Number>2016 No. 984</Number>
<SubjectInformation>
<Subject>
<Title>Corporation Tax</Title>
</Subject>
<Subject>
<Title>Income Tax</Title>
</Subject>
</SubjectInformation>
<Title>The Capital Allowances Act 2001 (Cars Emissions) Order 2016</Title>
<MadeDate>
<Text>Made</Text>
<DateText>10th October 2016</DateText>
</MadeDate>
<LaidDate>
<Text>Laid before the House of Commons</Text>
<DateText>11th October 2016</DateText>
</LaidDate>
<ComingIntoForce>
<Text>Coming into force</Text>
<DateText>1st November 2016</DateText>
</ComingIntoForce>
<SecondaryPreamble>
<EnactingText>
<Para>
<Text>
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
<FootnoteRef Ref="f00001"/>
.
</Text>
</Para>
</EnactingText>
</SecondaryPreamble>
</SecondaryPrelims>
<Body DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/body/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/body" NumberOfProvisions="6">
<P1group>
<Title>Citation and commencement</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/article/1/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/article/1" id="article-1">
<Pnumber>1</Pnumber>
<P1para>
<Text>This Order may be cited as the Capital Allowances Act 2001 (Cars Emissions) Order 2016 and comes into force on 1st November 2016.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/article/2/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/article/2" id="article-2">
<Pnumber>2</Pnumber>
<P1para>
<Text>The amendments made by article 4(b) and article 5 have effect in relation to expenditure incurred on or after 1st April 2018.</Text>
</P1para>
</P1>
</P1group>
<P1group>
<Title>Amendment of the Capital Allowances Act 2001</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/article/3/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/article/3" id="article-3">
<Pnumber>3</Pnumber>
<P1para>
<Text>The Capital Allowances Act 2001 is amended as follows.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/article/4/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/article/4" id="article-4">
<Pnumber>4</Pnumber>
<P1para>
<Text>In section 45D—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/article/4/a/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/article/4/a" id="article-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
in subsection (1)(a)
<FootnoteRef Ref="f00002"/>
for “2018” substitute “2021”; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/article/4/b/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/article/4/b" id="article-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in subsection (4)
<FootnoteRef Ref="f00003"/>
for “75” substitute “50”.
</Text>
</P3para>
</P3>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/article/5/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/article/5" id="article-5">
<Pnumber>5</Pnumber>
<P1para>
<Text>
In section 104AA(4)
<FootnoteRef Ref="f00004"/>
for “130” substitute “110”.
</Text>
</P1para>
</P1>
</P1group>
<P1group>
<Title>Revocation</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/article/6/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/article/6" id="article-6">
<Pnumber>6</Pnumber>
<P1para>
<Text>
Article 4(a) of the Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015
<FootnoteRef Ref="f00005"/>
is revoked.
</Text>
</P1para>
</P1>
</P1group>
<SignedSection DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/signature/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/signature">
<Signatory>
<Signee>
<PersonName>Stephen Barclay</PersonName>
<PersonName>David Evennett</PersonName>
<JobTitle>Two of the Lords Commissioners for Her Majesty’s Treasury</JobTitle>
<DateSigned Date="2016-10-10">
<DateText>10th October 2016</DateText>
</DateSigned>
</Signee>
</Signatory>
</SignedSection>
</Body>
<ExplanatoryNotes DocumentURI="http://www.legislation.gov.uk/uksi/2016/984/note/made" IdURI="http://www.legislation.gov.uk/id/uksi/2016/984/note">
<Title>EXPLANATORY NOTE</Title>
<Comment>
<Para>
<Text>(This note is not part of the Order)</Text>
</Para>
</Comment>
<P>
<Text>
This Order amends sections 45D and 104AA of the Capital Allowances Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/2" id="c00001" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="0002">2001 (c.2)</Citation>
. 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.
</Text>
</P>
<P>
<Text>Article 4 extends the first-year allowance for cars with low carbon dioxide emissions for a further three year period ending on 31st March 2021. It also reduces the qualifying emissions threshold for the first-year allowance from 75 grams to 50 grams per kilometre driven, in relation to expenditure incurred on or after 1st April 2018.</Text>
</P>
<P>
<Text>Article 5 reduces the qualifying emissions threshold for the main rate allowance from 130 grams to 110 grams per kilometre driven, in relation to expenditure incurred on or after 1st April 2018.</Text>
</P>
<P>
<Text>
This Order revokes article 4(a) of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/60" id="c00002" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="0060">S.I. 2015/60</Citation>
, which previously amended section 45D(1)(a) of the Capital Allowances Act 2001.
</Text>
</P>
<P>
<Text>
A Tax Information and Impact Note covering this instrument will be published on the website at
<ExternalLink URI="https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins." Title="GOV.UK website" id="i00001">https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.</ExternalLink>
</Text>
</P>
</ExplanatoryNotes>
</Secondary>
<Footnotes>
<Footnote id="f00001">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/2" id="c00003" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="0002">2001 c.2</Citation>
; section 45D was inserted by section 59 of, and paragraph 3 of Schedule 19 to, the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00004" Class="UnitedKingdomPublicGeneralAct" Year="2002" Number="0023">2002 (c.23)</Citation>
; section 45D(1A) was inserted by section 64(2) of the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="c00005" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="0026">2014 (c.26)</Citation>
; section 104AA was inserted by paragraph 8 of Schedule 11 to the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="c00006" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="0010">2009 (c.10)</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00002">
<FootnoteText>
<Para>
<Text>
Section 45D(1)(a) was amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/60" id="c00007" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="0060">S.I. 2015/60</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00003">
<FootnoteText>
<Para>
<Text>
Section 45D(4) was amended by paragraph 14 of Schedule 11 to the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="c00008" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="0010">2009 (c.10)</Citation>
and
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/60" id="c00009" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="0060">S.I. 2015/60</Citation>
; there are other amendments to section 45D not relevant to this Order.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00004">
<FootnoteText>
<Para>
<Text>
Section 104AA(4) was amended by section 68(3) of the Finance Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c00010" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="0029">2013 (c.29)</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00005">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/60" id="c00011" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="0060">S.I. 2015/60</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
</Legislation>