The Capital Allowances Act 2001 (Cars Emissions) Order 2016
This Order amends sections 45D and 104AA of the Capital Allowances Act 2001 (c.2). These sections set out the conditions to qualify for 100% first-year allowances (section 45D) and main rate allowances (section 104AA) on expenditure in respect of cars with low carbon dioxide emissions.
Lifecycle
Department
Made
10 Oct 2016
—
In force
01 Nov 2016
Enabling power
The Treasury make the following Order in exercise of the powers conferred by sections 45D(1A) and (7) and 104AA(5) of the Capital Allowances Act 2001.
DocumentsOpen on legislation.gov.uk →