SCHEDULES

SCHEDULE 11 U.K. Tax relief for business expenditure on cars and motor cycles

Part 2 U.K. Restrictions on deductions for hire expenses

Commencement U.K.

65 U.K. For the purposes of this Part of this Schedule—

(a) the first relevant date is—

(i) for corporation tax purposes, 1 April 2009, and

(ii) for income tax purposes, 6 April 2009, and

(b) the second relevant date is—

(i) for corporation tax purposes, 1 April 2010, and

(ii) for income tax purposes, 6 April 2010, and