SCHEDULES

SCHEDULE 11Tax relief for business expenditure on cars and motor cycles

Part 1Capital allowances

Interpretation

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In this Part of this Schedule—

a

“car” and “motor cycle” have the meaning given in section 268A of CAA 2001 (inserted by paragraph 11), and

b

other expressions used in this Part of this Schedule and in Part 2 of CAA 2001 have the same meaning here as in that Part of that Act.