Finance Act 2002 (c. 23)

Part 3 Income tax, corporation tax and capital gains tax

Chapter 2 Other 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.