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Contents

Legislation

Finance Act 2002

Crossheading Capital allowances and related matters

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Section 59 Cars with low carbon dioxide emissions
Section 60 Expense of hiring cars with low carbon dioxide emissions
Section 61 Plant or machinery for gas refuelling station: first-year allowances
Section 62 Expenditure on green technologies: leasing
Section 63 First-year allowances for expenditure wholly for a ring fence trade

Capital allowances and related matters
Expense of hiring cars with low carbon dioxide emissions

Section 60 | Expense of hiring cars with low carbon dioxide emissions

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 60 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)