Taxation (International and Other Provisions) Act 2010

This adran has no associated Nodiadau Esboniadol

254(1)Amend section 49 (car or motor cycle hire: supplementary) as follows.U.K.

(2)In subsection (2)(a) omit “(see subsection (3))”.

(3)For subsections (3) to (5) substitute—

(3)For this purpose “hire-purchase agreement” has the meaning given by section 998A of ITA 2007.