# Finance Act 2008, Section 77: Cars with low carbon dioxide emissions

Extent: E+W+S+N.I.

(1) Section 45D of CAA 2001 (expenditure on cars with low carbon dioxide emissions) is amended as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In consequence of the amendment made by subsection (2)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) The amendment made by subsection (3) has effect in relation to expenditure incurred on or after 1 April 2008.
(6) But in relation to expenditure incurred on the hiring of a car—
(a) for a period of hire which begins on or before 31 March 2008, and
(b) under a contract entered into on or before 31 March 2008,
section 50 of ITTOIA 2005 applies on and after 1 April 2008 as if the amendment made by subsection (3) did not have effect.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/77 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.