and if the car is 10k, capital allowance is 10K.
As the legislation is worded (S380L), it is possible to claim capital allowances on 24k for cars in Cat A/B/C even if the car cost less than that.
Thank you all for the informative replies.
I had assumed the wording " regardless of the cost of the car " was included for cars with CO2 emission levels in Category A/B/C as a benefit to encourage use of cars in those categories.
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