Paragraph 19

In section 84 (cases in which short-life asset treatment is ruled out), the Table is amended as follows.

In item 3, for the words in the second column substitute “The car is a hire car for a disabled person (as defined by section 268D).”

In item 4, in the second column, insert “The expenditure is incurred on the provision of a car which is a hire car for a disabled person (as defined by section 268D)”.

In item 5, in the second column, for “within section 82(4) (cars hired out to persons receiving disability allowances etc)” substitute “ a hire car for a disabled person (as defined by section 268D) ”.