The Capital Allowances Act 2001 (Cars Emissions) (Amendment) Order 2017
This Order amends the Capital Allowances Act 2001 (Cars Emissions) Order (S.I. 2016/984) to specify when a change in the capital allowances main rate threshold for low emissions cars will apply for the purposes of the car lease rental restriction for income tax and corporation tax.
Lifecycle
Department
Made
12 Jul 2017
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In force
03 Aug 2017
Enabling power
The Treasury make the following Order in exercise of the powers conferred by sections 104AA(5) and (6) of the Capital Allowances Act 2001.
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