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28(1)The amendments made by this Part of this Schedule have effect in relation to new expenditure (subject to sub-paragraph (2)).U.K.
(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.