Finance Act 2009 (c. 10)

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.

20 (1) Section 86 (short-life assets) is amended as follows. U.K.

(2) In subsection (2)(b), for “main pool” substitute “ appropriate pool ”.

(3) After subsection (4) insert—

“(5) In subsection (2)(b) “appropriate pool” means—

(a) in the case of expenditure incurred on the provision of a car that is not a main rate car (as defined by section 104AA), the special rate pool, and

(b) in any other case, the main pool.”