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Version date: 12 November 2024 - 31 December 2026
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33. Amendment of Part 11C of Principal Act (emissions-based limits on capital allowances and expenses for certain road vehicles)

(1) Part 11C of the Principal Act is amended -

(a) in section 380L -

(i) in subsection (3) -

(I) in paragraph (a), by the substitution of "Category A" for "Category A or B",

(II) in paragraph (b), by the substitution of "Category B" for "Category C", and

(III) in paragraph (c), by the substitution of "Category C, D, E or F" for "Category D, E or F",

(ii) in subsection (4) -

(I) in paragraph (a), by the substitution of "Category A" for "Category A or B",

(II) in paragraph (b), by the substitution of "Category B" for "Category C", and

(III) in paragraph (c), by the substitution of "Category C, D, E or F" for "Category D, E or F",

(iii) in subsection (5)(a) -