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Income and Corporation Taxes Act 1988
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Changes over time for: Section 76ZO
No versions valid at: 31/12/2006
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- 01/04/2009- Amendment
- 31/12/2006
Point in time - 21/07/2009- Amendment
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Income and Corporation Taxes Act 1988, Section 76ZO is up to date with all changes known to be in force on or before 25 November 2024. 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.
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Valid from 01/04/2009
[F176ZOHiring cars (but not motor cycles) with low CO2 emissions before 1 April 2013U.K.
(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.]
Textual Amendments
F1S. 76ZO inserted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 45 (with Sch. 2 Pts. 1, 2)
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