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Finance Act 2008
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Finance Act 2008, Section 77 is up to date with all changes known to be in force on or before 19 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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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
77Cars with low carbon dioxide emissionsU.K.
(1)Section 45D of CAA 2001 (expenditure on cars with low carbon dioxide emissions) is amended as follows.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In consequence of the amendment made by subsection (2)—
F3(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)The amendment made by subsection (3) has effect in relation to expenditure incurred on or after 1 April 2008.
(6)But in relation to expenditure incurred on the hiring of a car—
(a)for a period of hire which begins on or before 31 March 2008, and
(b)under a contract entered into on or before 31 March 2008,
[F5section 50 of ITTOIA 2005 applies] on and after 1 April 2008 as if the amendment made by subsection (3) did not have effect.
Textual Amendments
F1S. 77(2) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), s. 68(4)(a)
F2S. 77(3) omitted (17.7.2013) (with effect in accordance with s. 68(5)(7)(8) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 68(4)(b)
F3S. 77(4)(a) and word repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F4S. 77(4)(b) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 64(a)
F5Words in s. 77(6) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 731 (with Sch. 2 Pts. 1, 2)
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