# The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004, Paragraph 25: Expenditure on car hire


(1) Section 578A is amended as follows.
(2) In subsection (1) (amounts for which the section provides a reduction) in paragraph (b) for “an investment company” substitute “a company with investment business”.
(3) In subsection (1), at the end of paragraph (b) insert—
“or
(bb) which can be brought into account under section 76 as expenses payable,”.

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Source: https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2004-sections-38-to-40-and-45-and-schedule-6-consequential-amendment-of-enactments-order-2004/schedule/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.