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.

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

(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”.