The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021

This Order amends sections 45D, 45DA, 45E and 104AA of the Capital Allowances Act 2001 (c. 2). These sections set out the conditions to be met to qualify for 100% first-year allowances on expenditure in respect of cars with low carbon dioxide emissions (section 45D), zero-emission goods vehicles (section 45DA) and plant and machinery for gas refuelling stations (section 45E). Section 104AA sets out the conditions to qualify for the main rate allowance on expenditure in respect of cars with low carbon dioxide emissions.