Commentary on Sections Glossary Structure of Part 2 Section 75: General limit on amount of writing-down allowance
367.This section is based on section 34(3) of CAA 1990. It limits the writing-down allowance on a car above the £12,000 cost threshold to £3,000 a year.
368.Subsection (3) lists other provisions of this Chapter that may limit further the amount of the writing-down allowance.