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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Car or motor cycle hire

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Section 48 Car ... hire
Section 49 Car ... hire: supplementary
Section 50 Hiring cars (but not motor cycles) with low carbon dioxide emissions
Section 50A Short-term hiring in and long-term hiring out
Section 50B Connected persons: application of section 48

Chapter 4 Trade profits: rules restricting deductions
Crossheading Car or motor cycle hire

Crossheading Car or motor cycle hire

From legislation.gov.uk

Contents

Section 48 Car ... hire
Section 49 Car ... hire: supplementary
Section 50 Hiring cars (but not motor cycles) with low carbon dioxide emissions
Section 50A Short-term hiring in and long-term hiring out
Section 50B Connected persons: application of section 48