C2

C1C5C4C3C6C7C8C9Part 2 Plant and machinery allowances

Annotations:
Modifications etc. (not altering text)
C1

Pt. 2 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 12 (with Sch. 10 para. 17(1)); S.I. 2003/120, art. 2, Sch. (with arts. 34) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

C5

Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 10, 22 (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1

C4

Pt. 2 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 9(2), 21(2) (with s. 38(2)); S.I. 2004/2575, art. 2(1) , Sch. 1

C3

Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 4 ; S.I. 2004/2575 , art. 2(1) , Sch. 1

C6

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 19

C7

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 35

C8

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 36, 37

C9

Pt. 2 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 24

F1Chapter 10ASpecial rate expenditure

Annotations:
Amendments (Textual)
F1

Pt. 2 Ch. 10A inserted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 2

Special rate expenditure

104AAF2Meaning of “main rate car”

1

“Main rate car” means—

a

a car that is first registered before 1 March 2001,

b

a car that has low CO2 emissions, or

c

a car that is electrically-propelled.

2

For the purposes of this section a car has low CO2 emissions if it meets conditions A and B.

3

Condition A is that, when the car is first registered, it is so registered on the basis of a qualifying emissions certificate.

4

Condition B is that the applicable CO2 emissions figure in relation to the car does not exceed 160 grams per kilometre driven.

5

The Treasury may by order amend the amount from time to time specified in subsection (4).

6

An order under subsection (5) may contain transitional provision and savings.

7

In this section—

  • “applicable CO2 emissions figure” and “qualifying emissions certificate” have the meanings given in section 268C;

  • “car” has the meaning given in section 268A;

  • “electrically-propelled” has the meaning given in section 268B.