Finance Act 2009, Paragraph 23 is up to date with all changes known to be in force on or before 07 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.
23(1)Part 2 of Schedule 1 (defined expressions) is amended as follows.U.K.
(2)In the entry relating to “car (in Part 2)”, for “section 81” substitute “ section 268A ”.
(3)Insert at the appropriate places—
| “applicable CO2 emissions figure (in Part 2) | section 268C” |
| “electrically-propelled (in Part 2) | section 268B” |
| “hire car for a disabled person (in Part 2) | section 268D” |
| “motor cycle (in Part 2) | section 268A” |
| “qualifying emissions certificate (in Part 2) | section 268C”. |
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