SCHEDULES

SCHEDULE 11 U.K.Tax relief for business expenditure on cars and motor cycles

Part 1 U.K.Capital allowances

Consequential amendments of CAA 2001 U.K.

16 U.K.In section 55(6) (determination of entitlement or liability), after “subject to” insert “ section 104F (special rate cars: discontinued activity continued by relevant company) and ”.