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