SCHEDULES

SCHEDULE 2Transitionals and savings

Part 6Trading income

Hiring cars with low CO₂ emissions before 1 April 2013

17In relation to expenditure incurred on the hiring of a car—

(a)for a period of hire which began before 1 April 2008, and

(b)under a contract entered into before 1 April 2008,

section 58 (in which “car with low CO₂ emissions” is defined by reference to section 45D of CAA 2001) applies as if section 45D(4) of CAA 2001 had not been amended by section 77 of FA 2008.