- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)Part 2 of CAA 2001 (plant and machinery allowances) is amended as follows.
(2)In section 45D (expenditure on cars with low carbon dioxide emissions), after subsection (1) insert—
“(1A)The Treasury may by order amend subsection (1)(a) so as to extend the period specified.”
(3)In section 45DA (expenditure on zero-emission goods vehicles), after subsection (1) insert—
“(1A)The Treasury may by order amend subsection (1)(a) so as to extend the period specified.”
(4)In section 45E (expenditure on plant or machinery for gas refuelling station), after subsection (1) insert—
“(1A)The Treasury may by order amend subsection (1)(a) so as to extend the period specified.”
(5)In section 45K (expenditure on plant and machinery for used in designated assisted areas)—
(a)in subsection (1), in paragraph (b) for “5 years” substitute “8 years”, and
(b)after that subsection insert—
“(1A)The Treasury may by order amend subsection (1)(b) so as to extend the period specified.”
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: