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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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33. (1) Part 11C of the Principal Act is amended—
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(a) in section 380L—
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(i) in subsection (3)—
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(I) in paragraph (a), by the substitution of “Category A” for “Category A or B”,
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(II) in paragraph (b), by the substitution of “Category B” for “Category C”, and
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(III) in paragraph (c), by the substitution of “Category C, D, E or F” for “Category D, E or F”,
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(ii) in subsection (4)—
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(I) in paragraph (a), by the substitution of “Category A” for “Category A or B”,
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(II) in paragraph (b), by the substitution of “Category B” for “Category C”, and
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(III) in paragraph (c), by the substitution of “Category C, D, E or F” for “Category D, E or F”,
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(iii) in subsection (5)(a)—
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(I) in clause (I), by the substitution of “Category A” for “Category A or B”,
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(II) in clause (II), by the substitution of “Category B” for “Category C”, and
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(III) in clause (III), by the substitution of “Category C, D, E or F” for “Category D, E or F”,
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and
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(iv) in subsection (6)—
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(I) in paragraph (a), by the substitution of “Category A” for “Category A or B”,
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(II) in paragraph (b), by the substitution of “Category B” for “Category C”, and
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(III) in paragraph (c), by the substitution of “Category C, D, E or F” for “Category D, E or F”,
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and
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(b) in section 380M—
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(i) in paragraph (a), by the substitution of “Category A” for “Category A or B”,
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(ii) in paragraph (b), by the substitution of “Category B” for “category C”, and
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(iii) in paragraph (c), by the substitution of “Category C, D, E or F” for “category D, E or F”.
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(2) Subsection (1) shall apply to expenditure incurred on or after 1 January 2027 on—
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(a) the provision of a vehicle, or
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(b) the hiring of a vehicle, except where, prior to that date—
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(i) the contract for the hire of the vehicle was entered into, and
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(ii) the first payment required under that contract was made.
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