Citation and commencement_I1

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

_I2

2.[^F1—(1)^F1] The amendments made by article 4(b) and article 5 have effect in relation to expenditure incurred on or after 1st April 2018.

[^F2 (2) This article is subject to article 7 (savings).^F2]

Amendment of the Capital Allowances Act 2001_I3

3. The Capital Allowances Act 2001 is amended as follows.

_I4

4. In section 45D—

(a) in subsection (1)(a)( 2 ) for “2018” substitute “2021”; and

(b) in subsection (4)( 3 ) for “75” substitute “50”.

_I5

5. In section 104AA(4)( 4 ) for “130” substitute “110”.

Revocation_I6

6. Article 4(a) of the Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015(5) is revoked.

[^F3Savings

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.^F3]