[104AA Meaning of “main rate car”]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[104AA  Meaning of “main rate car”]

[(1)     “Main rate car” means—

(a)     a car that is first registered before 1 March 2001,

(b)     a car that has low CO2 emissions, or

(c)     a car that is electrically-propelled.

(2)

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