SCHEDULES
SCHEDULE 11Tax relief for business expenditure on cars and motor cycles
Part 1Capital allowances
Commencement
28
1
The amendments made by this Part of this Schedule have effect in relation to new expenditure (subject to sub-paragraph (2)).
2
The repeal of section 79 of CAA 2001 and the amendments made by paragraphs 10 and 18 have effect in cases in which a person ceases to own a car or motor cycle if the expenditure incurred on the provision of the car or motor cycle is new expenditure.