# Finance Act 2009, Paragraph 28


(1) The amendments made by this Part of this Schedule have effect in relation to new expenditure (subject to sub-paragraph (2)).
(2) The repeal of section 79 of CAA 2001 and the amendments made by paragraphs 10 and 18 have effect in cases in which a person ceases to own a car or motor cycle if the expenditure incurred on the provision of the car or motor cycle is new expenditure.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/11/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.