77(1)  Section 45D of CAA 2001 (expenditure on cars with low carbon dioxide emissions) is amended as follows.

77(2)  [Omitted by FA 2013, s. 68(4)(a).]

77(3)  [Omitted by FA 2013, s. 68(4)(a).]

77(4)  In consequence of the amendment made by subsection (2)–

(a)[repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1;]

(b)[omitted by FA 2009, s. 30 and Sch. 11, para. 64(b).]

77(5)  The amendment made by subsection (3) has effect in relation to expenditure incurred on or after 1 April 2008.

77(6)  But in relation to expenditure incurred on the hiring of a car–

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