PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE
CHAPTER V COMPUTATIONAL PROVISIONS
Car or motor cycle hire
F176ZOHiring cars (but not motor cycles) with low CO2 emissions before 1 April 2013
(1)
Section 76ZN does not apply to expenses incurred on the hiring of a car with low CO2 emissions, or an electrically-propelled car, if—
(a)
the car was first registered on or after 17 April 2002, and
(b)
the period of hire begins before 1 April 2013 under a contract entered into before that date.
(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.