SCHEDULES
SCHEDULE 19Capital allowances: cars with low carbon dioxide emissions
4General exclusions affecting first-year qualifying expenditure
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.