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The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021

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7.  Section 104AA(4) of the Capital Allowances Act 2001 continues to have effect as if it had not been amended by article 6 for the purposes of section 49(1A) (car hire: supplementary) of the Income Tax (Trading and Other Income) Act 2005(1) and section 57(1A) (car hire: supplementary) of the Corporation Tax Act 2009(2), in relation to expenditure incurred in 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.

(1)

2005 c. 5; section 49(1A) was inserted by section 30 and paragraph 37 of Schedule 11 to FA 2009.

(2)

2009 c. 4; section 57(1A) was inserted by section 30 and paragraph 48 of Schedule 11 to FA 2009.

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