{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-57",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-57.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/57",
  "kind": "section",
  "number": "57",
  "heading": "Car ... hire: supplementary",
  "text": "(1) In section 56 “car ...” means a mechanically propelled road vehicle other than ...—\n(za) a motor cycle (within the meaning of section 185(1) of the Road Traffic Act 1988),\n(a) a vehicle of a construction primarily suited for the conveyance of goods or burden of any description, or\n(b) a vehicle of a type not commonly used as a private vehicle and unsuitable for such use.\n(1A) In section 56—\n“ a car that has low CO2 emissions ” has the same meaning as in section 104AA of CAA 2001 (special rate expenditure: main rate car);\n“ electrically propelled ” has the meaning given in section 268B of that Act.\n(2) In section 56 “a qualifying hire car ...” means a car ... which—\n(a) is hired under a hire-purchase agreement ... under which there is no option to purchase,\n(b) is hired under a hire-purchase agreement under which there is an option to purchase exercisable on the payment of a sum equal to not more than 1% of the retail price of the car ... when new, or\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) is leased under a long-funding lease (within the meaning of section 70G of CAA 2001).\n(3) For this purpose “hire-purchase agreement” has the meaning given by section 1129 of CTA 2010.\n(6) In this section ... “new” means unused and not second-hand.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 57(1) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 48(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 57(1) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 48(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 57(1)(za) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 48(2)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 57(1)(a) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 48(2)(d)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 57(1)(b) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 48(2)(d)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 57(1A) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 48(3)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 57(2) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 48(4)(a)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 57(2)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "S. 57(2)(c) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 48(4)(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "S. 57(2)(d) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 48(4)(c)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "S. 57(3) substituted for s. 57(3)-(5) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 593(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in s. 57(6) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 48(5)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 57 omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 48(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/57",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}