SCHEDULES

SCHEDULE 2 U.K.Transitionals and savings etc.

Part 3 U.K.Trading income

Car or motor cycle hire U.K.

17 U.K.Section 50 does not apply to expenditure which is incurred—

(a) before 17th April 2002, or

(b) on the hiring of a car mentioned in that section which is first registered before that date.