26U.K.For the purposes of this Part of this Schedule—
(a)the first relevant date is—
(i)for corporation tax purposes, 1 April 2009, and
(ii)for income tax purposes, 6 April 2009,
(b)the second relevant date is—
(i)for corporation tax purposes, 1 August 2009, and
(ii)for income tax purposes, 6 August 2009, and
(c)the third relevant date is—
(i)for corporation tax purposes, 1 April 2014, and
(ii)for income tax purposes, 6 April 2014.
27(1)For the purposes of this Part of this Schedule “new expenditure” means—U.K.
(a)expenditure incurred on or after the first relevant date, and
(b)expenditure incurred before that date to which sub-paragraph (2) applies,
and expenditure that is not new expenditure is “old expenditure”.
(2)This sub-paragraph applies to expenditure if—
(a)it is incurred under an agreement for the provision of a car entered into after 8 December 2008, and
(b)under that agreement the car is not required to be made available before the second relevant date.
(3)For the purposes of sub-paragraph (2) an agreement is entered into on the date on which the following conditions are met—
(a)there is a contract in writing for the provision of the car,
(b)the contract is unconditional or, if it is conditional, the conditions have been met, and
(c)no terms remain to be agreed.