# Finance Act 2009, Paragraph 7


(1) Section 104A (special rate expenditure) is amended as follows.
(2) In subsection (1)—
(a) in paragraph (a), after “the” insert “ first ”,
(b) omit “and” at the end of paragraph (c), and
(c) insert at the end
“, and
(e) expenditure incurred on or after the second relevant date on the provision of a car that is not a main rate car.”
(3) In subsection (2), after “The” insert “ first ”.
(4) After that subsection insert—
“(3) The second relevant date is—
(a) for corporation tax purposes, 1 April 2009, and
(b) for income tax purposes, 6 April 2009.
(4) In this section—
“car” has the meaning given in section 268A;
“main rate car” has the meaning given in section 104AA.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/11/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.