45D Expenditure on cars with low carbon dioxide emissionsU.K.
(1)Expenditure is first-year qualifying expenditure if—
(a)it is incurred in the period beginning with 17th April 2002 and ending with 31st March [F12013],
(b)it is expenditure on a car which is first registered on or after 17th April 2002 and which is unused and not second-hand,
[F2(c)the car—
(i)is electrically-propelled, or
(ii)has low CO2 emissions, and]
(d)the expenditure is not excluded by section 46 (general exclusions).
(2) For the purposes of this section [F3a car has low CO2 emissions if it] satisfies the conditions in subsections (3) and (4).
(3) The first condition is that, when the car is first registered, it is so registered on the basis of [F4a qualifying emissions certificate.]
(4) The second condition is that the applicable CO 2 emissions figure [F5in relation to] the car does not exceed [F6110] grams per kilometre driven.
F7(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)The Treasury may by order amend the amount from time to time specified in subsection (4).
(8)In this section any reference to a car [F8is to a car within the meaning of section 268A, except that it]—
(a)includes a reference to a mechanically propelled road vehicle of a type commonly used as a hackney carriage, F9...
F9(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F11(11)In this section—
“applicable CO2 emissions figure” and “qualifying emissions certificate” have the meanings given in section 268C;
“electrically-propelled” has the meaning given in section 268B.]
Textual Amendments
F1Word in s. 45D(1)(a) substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 77(2)
F2S. 45D(1)(c) substituted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 14(2) (with Sch. 11 paras. 30-32)
F3Words in s. 45D(2) substituted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 14(3) (with Sch. 11 paras. 30-32)
F4Words in s. 45D(3) substituted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 14(4) (with Sch. 11 paras. 30-32)
F5Words in s. 45D(4) substituted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 14(5) (with Sch. 11 paras. 30-32)
F6Word in s. 45D(4) substituted (with effect in accordance with s. 77(5)(6) of the amending Act) by Finance Act 2008 (c. 9), s. 77(3)
F7S. 45D(5)(6) omitted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 14(6) (with Sch. 11 paras. 30-32)
F8Words in s. 45D(8) inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 14(7)(a) (with Sch. 11 paras. 30-32)
F9S. 45D(8)(b) and preceding word omitted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 14(7)(b) (with Sch. 11 paras. 30-32)
F10S. 45D(9)(10) omitted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 14(8) (with Sch. 11 paras. 30-32)
F11S. 45D(11) inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 14(9) (with Sch. 11 paras. 30-32)