SCHEDULES

SCHEDULE 19Capital allowances: cars with low carbon dioxide emissions

Single asset pool in relation to cars above cost threshold

6

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)”.