CAUPDATE100520 - 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