{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-7.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/11/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) Section 104A (special rate expenditure) is amended as follows.\n(2) In subsection (1)—\n(a) in paragraph (a), after “the” insert “ first ”,\n(b) omit “and” at the end of paragraph (c), and\n(c) insert at the end\n“, and\n(e) expenditure incurred on or after the second relevant date on the provision of a car that is not a main rate car.”\n(3) In subsection (2), after “The” insert “ first ”.\n(4) After that subsection insert—\n“(3) The second relevant date is—\n(a) for corporation tax purposes, 1 April 2009, and\n(b) for income tax purposes, 6 April 2009.\n(4) In this section—\n“car” has the meaning given in section 268A;\n“main rate car” has the meaning given in section 104AA.”",
  "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/7",
    "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."
}