16–17  [Omitted by FA 2009, s. 30 and Sch. 11, para. 58.]

History

Para. 16–17 omitted by FA 2009, s. 30 and Sch. 11, para. 58 with effect in relation to expenses incurred on the hiring of a car or motorcycle under an agreement under which the hire period begins or after 1 April 2009 (or 6 April 2009 for income tax purposes) subject to an election for transitional rules in FA 2009, Sch. 11, para. 67. Former para. 16–17 read as follows:

“HIRING CARS WITH LOW CO2 EMISSIONS BEFORE 1 APRIL 2013

16  Section 58 does not apply to expenditure which is incurred on the hiring of a car mentioned in that section which is first registered before 17 April 2002.

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