Part 2 U.K. Plant and machinery allowances

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. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

Chapter 10 U.K. Long-life assets

Expenditure excluded from being long-life asset expenditure U.K.

96 Cars U.K.

Expenditure is not long-life asset expenditure if it is incurred on the provision of a car (as defined by section 81).