[45D Expenditure on cars with low carbon dioxide emissions]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[45D  Expenditure on cars with low carbon dioxide emissions]

[(1)     Expenditure is first-year qualifying expenditure if—

(a)     it is incurred in the period beginning with 17th April 2002 and ending with 31st March [2025],

(b)     it is expenditure on a car which is first registered on or after 17th April 2002 and which is unused and not second-hand,

[(c)     the

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