64 Extension of capital allowances
Finance Act 2014 (2014 c 26) | Legislation

Capital allowances

64  Extension of capital allowances

(1)     Part 2 of CAA 2001 (plant and machinery allowances) is amended as follows.

(2)     In section 45D (expenditure on cars with low carbon dioxide emissions), after subsection (1) insert—

“(1´¡)

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