SCHEDULES

SCHEDULE 19 U.K.Capital allowances: cars with low carbon dioxide emissions

General exclusions affecting first-year qualifying expenditure U.K.

4 (1) Section 46 is amended as follows.

(2) In subsection (1) (expenditure which is subject to the general exclusions) after the entry relating to section 45A add “,

section 45D

(expenditure on cars with low CO2 emissions),”.

(3) After subsection (2) (general exclusions listed for the purposes of subsection (1)) insert—

“(3) Subsection (1) is subject to the following provisions of this section.

(4) General exclusion 2 does not prevent expenditure being first-year qualifying expenditure under section 45D.”.