Transitionals
37.Paragraph 30(1) applies where expenditure is incurred on a car and some of it is old expenditure and some is new.
Sub-paragraph (2) provides that in these circumstances the expenditure must be treated as if it was on the provision of separate but identical cars or motor cycles so that the new expenditure is treated under the new (amended) rules and the old expenditure is treated under the old rules.
Sub-paragraph (3) explains that when a person disposes of a car, in respect of which both new and old expenditure was incurred, the disposal proceeds must be apportioned between new rules pools and old rules pools on a just and reasonable basis.
38.Paragraph 31(1) explains how old expenditure, in a single asset pool by virtue of section 74 of CAA, is to be treated at the end of the transitional period, that is, in the first chargeable period beginning on or after 1 or 6 April 2014. Sub-paragraphs (2) and (3) provide that any unrelieved old expenditure is carried forward to the main pool and that this must be done in the first chargeable period beginning on or after 1 or 6 April 2014.
39.Paragraph 32 provides that any orders that may be made by the Treasury under section 82(4)(d) of CAA (in connection with payments to disabled persons) before the first relevant date and which are still in effect, have effect on and after that date as if they had been made under new section 268D(2)(d).
