# Finance Act 2009, Paragraph 19


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

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/11/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.