7(1)Section 104A (special rate expenditure) is amended as follows.U.K.
(2)In subsection (1)—
(a)in paragraph (a), after “the” insert “ first ”,
(b)omit “and” at the end of paragraph (c), and
(c)insert at the end “, and
(e)expenditure incurred on or after the second relevant date on the provision of a car that is not a main rate car.”
(3)In subsection (2), after “The” insert “ first ”.
(4)After that subsection insert—
“(3)The second relevant date is—
(a)for corporation tax purposes, 1 April 2009, and
(b)for income tax purposes, 6 April 2009.
(4)In this section—
“car” has the meaning given in section 268A;
“main rate car” has the meaning given in section 104AA.”