{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-49",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-49.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/49",
  "kind": "section",
  "number": "49",
  "heading": "Car ... hire: supplementary",
  "text": "(1) In section 48 “car ...” means a mechanically propelled road vehicle other than ...—\n(za) a motor cycle (within the meaning of section 185(1) of the Road Traffic Act 1988),\n(a) a vehicle of a construction primarily suited for the conveyance of goods or burden of any description, or\n(b) a vehicle of a type not commonly used as a private vehicle and unsuitable for such use.\n(1A) In section 48—\n“a car that has low CO2 emissions” has the same meaning as in section 104AA of CAA 2001 (special rate expenditure: main rate car);\n“electrically propelled” has the meaning given in section 268B of that Act.\n(2) In section 48 “a qualifying hire car ...” means a car ... which—\n(a) is hired under a hire-purchase agreement ... under which there is no option to purchase,\n(b) is hired under a hire-purchase agreement under which there is an option to purchase exercisable on the payment of a sum equal to not more than 1% of the retail price of the car ... when new, or\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) is leased under a long-funding lease (within the meaning of section 70G of CAA 2001).\n(3) For this purpose “hire-purchase agreement” has the meaning given by section 998A of ITA 2007.\n(6) In this section ... “new” means unused and not second-hand.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 49(1) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 37(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 49(1) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 37(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 49(1)(za) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 37(2)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 49(1)(a) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 37(2)(d)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 49(1)(b) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 37(2)(d)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 49(1A) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 37(3)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 49(2) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 37(4)(a)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 49(2)(a) repealed (1.4.2010) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 254(2), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "S. 49(2)(c) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 37(4)(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "S. 49(2)(d) inserted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 37(4)(c)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "S. 49(3) substituted (1.4.2010) for s. 49(3)-(5) (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 254(3) (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in s. 49(6) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 37(5)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 49 heading omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 37(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/49",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}