Hiring cars with low CO2 emissions before 1 April 2013
This section has no associated Explanatory Notes
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.