PLANT AND MACHINERY ALLOWANCES FOR CARS AND MOTOR CYCLES

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

2  [Amends CAA 2001, s. 38B, general exclusion 2.]

3  [Amends CAA 2001, s. 46(2), general exclusion 2.]

4  [Omits CAA 2001, s. 74–79.]

5  [Omits CAA 2001, s. 81, 82.]

6  [Amends CAA 2001, s. 84, table, item 3.]

7(1)  Section 104A (special rate expenditure) is amended as follows.

7(2)  In subsection (1)–

(c)[inserts CAA 2001, s. 104A(1)(e).]

7(3)  [Amends CAA 2001, s. 104A(2).]

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