Related Commentary  

68(1)  In section 45D of CAA 2001 (first year qualifying expenditure on cars with low carbon dioxide emissions)–

(a)[amends CAA 2001, s. 45D(1)(a),]

(b)[amends CAA 2001, s. 45D(4).]

68(2)  [Repealed by FA 2019, s. 33(2)(c)(x).]

68(3)  [Amends CAA 2001, s. 104AA(4).]

68(4)  [Omits FA 2008, s. 77(2) and (3).]

68(5)  The amendments made by subsections (1)(b), (2) and (4)(b) have effect in relation to expenditure incurred on or after 1 April 2013.

68(6)  The amendment made by subsection (3) has effect in relation to expenditure incurred on or after the relevant date.

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