Section 77 | Cars with low carbon dioxide emissions

(1)Section 45D of CAA 2001 (expenditure on cars with low carbon dioxide emissions) is amended as follows.

(2)Repealed^F1

(3)Repealed^F2

(4)In consequence of the amendment made by subsection (2)—

(a)Repealed^F3

(b)Repealed^F4

(5)The amendment made by subsection (3) has effect in relation to expenditure incurred on or after 1 April 2008.

(6)But in relation to expenditure incurred on the hiring of a car—^F5

(a)for a period of hire which begins on or before 31 March 2008, and

(b)under a contract entered into on or before 31 March 2008,

section 50 of ITTOIA 2005 applies on and after 1 April 2008 as if the amendment made by subsection (3) did not have effect.