This section has no associated Explanatory Notes
45After section 76ZN insert—
“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.”