SCHEDULES
SCHEDULE 19Capital allowances: cars with low carbon dioxide emissions
6Single asset pool in relation to cars above cost threshold
In section 74, in subsection (2) (cars to which section 74 applies) after paragraph (b) insert
, and
c
the qualifying expenditure incurred on the provision of the car is not first-year qualifying expenditure under section 45D (expenditure on cars with low CO2 emissions)