Valid from 06/04/2005
(1)Section 48 does not apply to expenses incurred on the hiring of—
(a)a car with low CO2 emissions, or
(b)an electrically-propelled car.
(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.
(3)This section does not apply to expenses incurred on the hiring of any such car—
(a)under a contract entered into after 31st March 2008, or
(b)for a period of hire which begins after that date.