{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-62",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-62.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/11/paragraph/62",
  "kind": "paragraph",
  "number": "62",
  "heading": null,
  "text": "(1) Section 578A (rules restricting deductions: car or motor cycle hire) is amended as follows.\n(2) In subsection (2), for paragraphs (a) and (b) 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 (as defined in section 104AA of the Capital Allowances Act),\n(c) a car that is electrically propelled (as defined in section 268B of that Act), or\n(d) a qualifying hire car.”\n(3) Omit subsections (2A) and (2B).\n(4) After subsection (2B) insert—\n“(2C) This section does not apply to the hiring of a car where condition A or condition B in section 58A of CTA 2009 (short-term hiring in and long-term hiring out) is met.”\n(5) In subsection (3), for the words from “multiplying” to the end substitute “ 15% ”.\n(6) In subsection (4), for “multiplying it by the fraction in subsection (3) above” substitute “ 15% ”.\n(7) After that subsection insert—\n“(5) For the purposes of section 50B of ITTOIA 2005 (connected persons: application of restrictions), this section is to be treated as if it were part of section 48 of that Act.”",
  "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/62",
    "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."
}