Yn ddilys o 06/04/2005
50Hiring cars (but not motor cycles) with low carbon dioxide emissionsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)Section 48 does not apply to expenses incurred on the hiring of—
(a)a car with low CO2 emissions, or
(b)an electrically-propelled car.
(2)For this purpose—
“car with low CO2 emissions” has the meaning given by section 45D of CAA 2001, and
“electrically-propelled car” has the meaning given by that section.
(3)This section does not apply to expenses incurred on the hiring of any such car—
(a)under a contract entered into after 31st March 2008, or
(b)for a period of hire which begins after that date.