C1C5C4C3C6C7C8C9C10Part 2 Plant and machinery allowances
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
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
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
Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 19
Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 35
Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 36, 37
Pt. 2 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 24
Pt. 2 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 73(7)-(11) (with s. 73(6))
Chapter 4 First-year qualifying expenditure
Types of expenditure which may qualify for first-year allowances
45D Expenditure on cars with low carbon dioxide emissions
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 F102015,
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,
d
the expenditure is not excluded by section 46 (general exclusions).
2
For the purposes of this section F2a 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 F3a qualifying emissions certificate.
4
F55
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F56
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 F6is 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, F7...
F7b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F89
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F810
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F911
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.
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)