96 CarsU.K.
This
adran has no associated
Nodiadau Esboniadol
Expenditure is not long-life asset expenditure if it is incurred on the provision of a [F1car or motor cycle (as defined by section 268A)].
Textual Amendments
F1Words in s. 96 substituted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 21 (with Sch. 11 paras. 30-32)