http://www.legislation.gov.uk/ukpga/2002/23/section/59/2005-04-06
Finance Act 2002
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
2002-08-02
text
text/xml
en
Statute Law Database
2024-05-31
Expert Participation
2005-04-06
Finance Act 2002
Sch. 16
para. 27(5)
(6)
Finance Act 2008
Sch. 39
para. 48
s. 118(2)
art. 2(2)
art. 10
Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
Capital allowances and related matters
59 Cars with low carbon dioxide emissions
Schedule 19 to this Act (first-year allowances in respect of expenditure on cars with low CO2 emissions and exemption from single asset pool rules) has effect in relation to expenditure incurred on or after 17th April 2002.