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Finance Act 2009

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Finance Act 2009, Paragraph 37 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. Help about Changes to Legislation

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37(1)Section 49 (car or motor cycle hire: supplementary) is amended as follows.U.K.

(2)In subsection (1)—

(a)omit “or motor cycle”,

(b)omit “one”,

(c)before paragraph (a) insert—

(za)a motor cycle (within the meaning of section 185(1) of the Road Traffic Act 1988),, and

(d)in paragraphs (a) and (b), insert at the beginning “a vehicle”.

(3)After that subsection insert—

(1A)In section 48—

  • a car that has low CO2 emissions” has the same meaning as in section 104AA of CAA 2001 (special rate expenditure: main rate car);

  • electrically propelled” has the meaning given in section 268B of that Act.

(4)In subsection (2)—

(a)omit “or motor cycle” (in each place),

(b)omit paragraph (c), and

(c)insert at the end—

(d)is leased under a long-funding lease (within the meaning of section 70G of CAA 2001).

(5)In subsection (6), omit “and section 48”.

(6)In the heading, omit “or motor cycle”.

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