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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Car or motor cycle hire

  • 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
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 4 Trade profits: rules restricting deductions

Crossheading Car or motor cycle hire

From legislation.gov.uk

Contents

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