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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

Car or motor cycle hire
Hiring cars (but not motor cycles) with low carbon dioxide emissions

Section 50 | Hiring cars (but not motor cycles) 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed