{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-36",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-36.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/11/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "(1) Section 48 (rules restricting deductions from profits: car or motor cycle hire) is amended as follows.\n(2) In subsection (1), for the words from “or motor cycle”, in the first place, to the end substitute\n“which is not—\n(a) a car that is first registered before 1 March 2001,\n(b) a car that has low CO2 emissions,\n(c) a car that is electrically propelled, or\n(d) a qualifying hire car.”\n(3) In subsection (2), for the words from “multiplying” to the end substitute “ 15% ”.\n(4) In subsection (4), for “multiplying it by the fraction in subsection (2)” substitute “ 15% ”.\n(5) In subsection (4A)(a), (b) and (c), omit “or motor cycle”.\n(6) Omit subsection (5).\n(7) In the heading, omit “or motor cycle”.",
  "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/36",
    "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."
}