# Finance Act 2009, Paragraph 21 In section 96 (expenditure on cars excluded from being long-life asset expenditure), for β€œcar (as defined by section 81)” substitute β€œ car or motor cycle (as defined by section 268A) ”. --- Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/11/paragraph/21 (the official version) Page: https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-21 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.