SCHEDULES

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

Part 1 U.K.Capital allowances

Interpretation U.K.

33 U.K.In this Part of this Schedule—

(a) “car” and “motor cycle” have the meaning given in section 268A of CAA 2001 (inserted by paragraph 11), and

(b) other expressions used in this Part of this Schedule and in Part 2 of CAA 2001 have the same meaning here as in that Part of that Act.