Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 19 Capital allowances: cars with low carbon dioxide emissions

Single asset pool in relation to cars above cost threshold

6 In section 74, in subsection (2) (cars to which section 74 applies) after paragraph (b) insert “, and

(c) the qualifying expenditure incurred on the provision of the car is not first-year qualifying expenditure under section 45D (expenditure on cars with low CO₂ emissions)”.