The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021

1. Introductory Text

2. 1. Citation, commencement, effect and interpretation

3. 2. Amendment of the Capital Allowances Act 2001

4. 3. In section 45D (expenditure on cars with low carbon dioxide...

5. 4. In section 45DA(1)(a) (expenditure on zero-emission goods vehicles) for “11...

6. 5. In section 45E(1)(a) (expenditure on plant or machinery for gas...

7. 6. In section 104AA(4) (meaning of “main rate car”) for “110”...

8. 7. Savings

9. Signature

10. Explanatory Note