(1) The Principal Act is amended by inserting the following after Part 11:
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Emissions-based Limits on Capital Allowances and Expenses for Certain Road Vehicles |
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Interpretation and general (Part 11C). |
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(1) Subject to section 380P(1), this Part and not Part 11 shall apply to a vehicle which is a mechanically propelled road vehicle constructed or adapted for the carriage of passengers, other than a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used. |
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(2) Any reference in this Part to a vehicle in any of the vehicle Categories A to G as set out in the first column of the Table to this subsection is a reference to a vehicle whose CO 2 emissions, confirmed by reference to the relevant EC type approval certificate or EC certificate of conformity, are set out in the corresponding entry in the second column of the Table to this subsection. |
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TABLE |
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