1971 c. 68.

http://www.legislation.gov.uk/ukpga/1976/40/section/43/enactedFinance Act 1976Excise dutiesCorporation taxIncome taxTaxStamp dutiesKing's Printer of Acts of Parliament2019-09-04PART IIIIncome Tax, Corporation Tax and Capital Gains TaxChapter IGeneral
43Capital allowances: motor cars1

In paragraphs 10 to 12 of Schedule 8 to the Finance Act 1971 (special capital allowances rules for motor cars) for any reference to £4,000 or £1,000 there shall be substituted a reference to £5,000 or £1,250 respectively.

2

This section applies in relation to expenditure incurred after 6th April 1976 ; and section 50(4) of the said Act of 1971 applies for the purposes of this subsection.

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<heading>General</heading>
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In paragraphs 10 to 12 of Schedule 8 to the
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Finance Act 1971 (special capital allowances rules for motor cars) for any reference to £4,000 or £1,000 there shall be substituted a reference to £5,000 or £1,250 respectively.
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<p>This section applies in relation to expenditure incurred after 6th April 1976 ; and section 50(4) of the said Act of 1971 applies for the purposes of this subsection.</p>
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