Cars, etc.
Cars above the cost threshold
19In 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”.