
1 
This Order may be cited as the Capital Allowances Act 2001 (Cars Emissions) Order 2016 and comes into force on 1st November 2016.
2 

(1) The amendments made by article 4(b) and article 5 have effect in relation to expenditure incurred on or after 1st April 2018.
(2) This article is subject to article 7 (savings).
3 
The Capital Allowances Act 2001 is amended as follows.
4 
In section 45D—
(a) in subsection (1)(a) for “2018” substitute “2021”; and
(b) in subsection (4) for “75” substitute “50”.
5 
In section 104AA(4) for “130” substitute “110”.
6 
Article 4(a) of the Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015 is revoked.
7. 

(1) In relation to expenditure incurred on the hiring of a car—
(a) for a period of hire which begins before the relevant date, and
(b) under a contract entered into before that date,section 49(1A) (car hire: supplementary) of the Income Tax (Trading and Other Income) Act 2005 and section 57(1A) (car hire: supplementary) of the Corporation Tax Act 2009 apply as if the amendment made by article 5 did not have effect.
(2) “The relevant date” means—
(a) in the case of income tax, 6th April 2018, and
(b) in the case of corporation tax, 1st April 2018.
Stephen Barclay
David Evennett
Two of the Lords Commissioners for Her Majesty’s Treasury
10th October 2016