Capital Allowances Act 2001 Sch 3 para 113

Sch 3 para 113

(1) Subsections (2) and (3) of section 578A of ICTA (expenditure on car hire) apply with the substitution of “ £8,000 ” for “£12,000” in relation to expenditure incurred under a contract entered into before 11th March 1992. (2) Subsection (4) of that section does not apply in relation to rebates made or transactions occurring before 29th April 1996.

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