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The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021
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- UK Statutory Instruments
- 2021 No. 120
- Article 7
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7. Section 104AA(4) of the Capital Allowances Act 2001 continues to have effect as if it had not been amended by article 6 for the purposes of section 49(1A) (car hire: supplementary) of the Income Tax (Trading and Other Income) Act 2005(1) and section 57(1A) (car hire: supplementary) of the Corporation Tax Act 2009(2), in relation to expenditure incurred in the hiring of a car—
(a)for a period of hire which begins before the relevant date, and
(b)under a contract entered into before that date.
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