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(1)The [1990 c. 1.] Capital Allowances Act 1990 shall be amended as follows.
(2)In section 34 (writing-down allowances etc.) in subsection (1) for “£8,000” there shall be substituted “£12,000”.
(3)In subsection (3) of that section for “£2,000” in each place where it occurs there shall be substituted “£3,000”.
(4)In section 35 (contributions to expenditure and hiring of cars) in subsection (1) for “£8,000” and “£2,000” there shall be substituted “£12,000” and “£3,000” respectively.
(5)In subsection (2) of that section for “£8,000” in both places where it occurs there shall be substituted “£12,000”.
(6)Subsections (2) and (3) above shall apply in relation to expenditure incurred or treated as incurred after 10th March 1992 unless the expenditure is incurred under a contract entered into on or before 10th March 1992.
(7)Subsection (4) above shall apply in relation to expenditure incurred after 10th March 1992 unless the expenditure is incurred under a contract entered into on or before 10th March 1992.
(8)Subsection (5) above shall apply in relation to expenditure on the hiring of a motor car under a contract entered into after 10th March 1992.
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