Finance Act 2009 (c. 10)

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

Saving U.K.

68 U.K. The repeal of section 82 of CAA 2001 (meaning of “qualifying hire car”) by Part 1 of this Schedule does not affect the continued operation of the following provisions until they are repealed by this Part of this Schedule—

(a) section 578B(2)(b) of ICTA,

(b) section 49(2)(c) of ITTOIA 2005, and

(c) section 57(2)(c) of CTA 2009.