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Finance Act 2009
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Finance Act 2009, Paragraph 36 is up to date with all changes known to be in force on or before 03 March 2025. 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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36(1)Section 48 (rules restricting deductions from profits: car or motor cycle hire) is amended as follows.U.K.
(2)In subsection (1), for the words from “or motor cycle”, in the first place, to the end substitute “which is not—
(a)a car that is first registered before 1 March 2001,
(b)a car that has low CO2 emissions,
(c)a car that is electrically propelled, or
(d)a qualifying hire car.”
(3)In subsection (2), for the words from “multiplying” to the end substitute “ 15% ”.
(4)In subsection (4), for “multiplying it by the fraction in subsection (2)” substitute “ 15% ”.
(5)In subsection (4A)(a), (b) and (c), omit “or motor cycle”.
(6)Omit subsection (5).
(7)In the heading, omit “or motor cycle”.
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