Schedules
Schedule 3Transitionals and savings
Part 4Plant and machinery allowances
Cars, etc.
19Cars above the cost threshold
In relation to expenditure incurred or treated as incurred before 11th March 1992, or incurred under a contract entered into before that date—
a
sections 74(2) and 76(3) apply with the substitution of “£8,000” for “£12,000”; and
b
sections 75(1) and 76(2) and (4) apply with the substitution of “£2,000” for “£3,000”.