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Amendment of Part 11C of Principal Act (emissions-based limits on capital allowances and expenses for certain road vehicles)
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19. (1) The Principal Act is amended in Part 11C—
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(a) in section 380L—
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(i) in subsections (3)(a), (4)(a), (5)(a)(I) and (6)(a), by substituting “A or B” for “A, B or C” in each place,
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(ii) in subsections (3)(b), (4)(b), (5)(a)(II) and (6)(b), by substituting “C” for “D or E” in each place, and
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(iii) in subsections (3)(c), (4)(c), (5)(a)(III) and (6)(c), by substituting “D, E, F or G” for “F or G” in each place,
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and
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(b) in section 380M—
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(i) in paragraph (a), by substituting “A or B” for “A, B or C”,
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(ii) in paragraph (b), by substituting “C” for “D or E”, and
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(iii) in paragraph (c), by substituting “D, E, F or G” for “F or G”.
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(2) Subsection (1) shall apply to expenditure incurred on the provision or hiring of a vehicle on or after 1 January 2021, except where, prior to that date—
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(a) the contract for the hire of the vehicle was entered into, and
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(b) the first payment required under that contract was made.
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