Finance Act 2009, Paragraph 19 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
19(1)In section 84 (cases in which short-life asset treatment is ruled out), the Table is amended as follows.U.K.
(2)In item 3, for the words in the second column substitute “The car is a hire car for a disabled person (as defined by section 268D).”
(3)In item 4, in the second column, insert “The expenditure is incurred on the provision of a car which is a hire car for a disabled person (as defined by section 268D)”.
(4)In item 5, in the second column, for “within section 82(4) (cars hired out to persons receiving disability allowances etc)” substitute “ a hire car for a disabled person (as defined by section 268D) ”.
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