SCHEDULES

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

Part 1Capital allowances

Consequential amendments of CAA 2001

23

1

Part 2 of Schedule 1 (defined expressions) is amended as follows.

2

In the entry relating to “car (in Part 2)”, for “section 81” substitute “ section 268A ”.

3

Insert at the appropriate places—

applicable CO2 emissions figure (in Part 2)

section 268C

electrically-propelled (in Part 2)

section 268B

hire car for a disabled person (in Part 2)

section 268D

motor cycle (in Part 2)

section 268A

qualifying emissions certificate (in Part 2)

section 268C