{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-19.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/11/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) In section 84 (cases in which short-life asset treatment is ruled out), the Table is amended as follows.\n(2) 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).”\n(3) 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)”.\n(4) 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) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/11/paragraph/19",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}