Capital Allowances Act 2001

45D Expenditure on cars with low carbon dioxide emissionsU.K.
This section has no associated Explanatory Notes

(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 [F12018],

(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).

[F3(1A)The Treasury may by order amend subsection (1)(a) so as to extend the period specified.]

(2) For the purposes of this section [F4a 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 [F5a qualifying emissions certificate.]

(4) The second condition is that the applicable CO 2 emissions figure [F6in relation to] the car does not exceed [F775] grams per kilometre driven.

F8(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(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 [F9is 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, F10...

F10(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F12(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

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)

F3S. 45D(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 64(2)

F4Words 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)

F5Words 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)

F6Words 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)

F7Word in s. 45D(4) substituted (with effect in accordance with art. 2 of the amending S.I.) by The Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015 (S.I. 2015/60), arts. 1, 4(b)

F8S. 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)

F9Words 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)

F10S. 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)

F11S. 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)

F12S. 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)