{
  "url": "https://openlegislation.uk/finance-act-2008/section-77",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-77.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/77",
  "kind": "section",
  "number": "77",
  "heading": "Cars with low carbon dioxide emissions",
  "text": "(1) Section 45D of CAA 2001 (expenditure on cars with low carbon dioxide emissions) is amended as follows.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) In consequence of the amendment made by subsection (2)—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) The amendment made by subsection (3) has effect in relation to expenditure incurred on or after 1 April 2008.\n(6) But in relation to expenditure incurred on the hiring of a car—\n(a) for a period of hire which begins on or before 31 March 2008, and\n(b) under a contract entered into on or before 31 March 2008,\nsection 50 of ITTOIA 2005 applies on and after 1 April 2008 as if the amendment made by subsection (3) did not have effect.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 77(2) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), s. 68(4)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 77(3) omitted (17.7.2013) (with effect in accordance with s. 68(5)(7)(8) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 68(4)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 77(4)(a) and word repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 77(4)(b) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 64(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 77(6) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 731 (with Sch. 2 Pts. 1, 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/77",
    "retrieved_at": "2026-10-28T17:05:19.453822+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}