GOV.UK
Capital Allowances Manual: recent changes
Below are details of the amendments that were published on 20 May 2010 (see the update index for all updates).
| Section | Details of update |
| CA23153 | Text amended to show the new statutory reference for the definition of a car |
| CA23210 | Text amended because expenditure on or after 1/6 April 2009 on a car costing £12,000 or more is no longer allocated to a single asset pool |
| CA23280 | Adds new rule for car expenditure after 1/6 April 2009 to list of provisions about disposal values |
| CA23510 | Adds outline of new rules (from April 2009) relating to cars together with new definition of car |
| CA23515 | Definition of and rules for qualifying hire cars - moved from CA23510 |
| CA23520 | Text amended as restriction on WDA for cars costing £12,000 or more does not apply to expenditure on or after 1/6 April 2009 |
| CA23530 | Explains transitional rules for pre-April 2009 expenditure on cars |
| CA23535 | Explains new CO2 emissions based rules for cars that apply for expenditure on or after 1 or 6 April 2009 |
| CA23540 | Explains commencement provisions for emissions based rules for cars that apply to expenditure on or after 1/6 April 2009 |
| CA23545 | Provides information about CO2 emissions in context of new CA rules for cars |
| CA23550 | Adds explanation of how to calculate CAs where some expenditure on a car is under the old rules and some under the new |
| CA23555 | Explains anti-avoidance rule where a car is sold to as connected person at undervalue |
| CA23560 | Explains new anti-avoidance rule to prevent group companies circumventing new emissions based car rules |