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.

21 U.K. In section 96 (expenditure on cars excluded from being long-life asset expenditure), for “car (as defined by section 81)” substitute “ car or motor cycle (as defined by section 268A) ”.