76ZOHiring cars (but not motor cycles) with low CO₂ emissions before 1 April 2013

1

Section 76ZN does not apply to expenses incurred on the hiring of a car with low CO₂ emissions, or an electrically-propelled car, if—

a

the car was first registered on or after 17 April 2002, and

b

the period of hire begins before 1 April 2013 under a contract entered into before that date.

2

For this purpose—

• “car with low CO₂ emissions” has the meaning given by section 45D of CAA 2001, and

• “electrically-propelled car” has the meaning given by that section.