- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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Changes over time for: Section 56
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56Car F1... hireU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)Subsection (2) applies if, in calculating the profits of a trade, a deduction is allowed for expenses incurred on the hiring of a car [F2which is not——
(a)a car that is first registered before 1 March 2001,
(b) a car that has low CO 2 emissions,
(c)a car that is electrically propelled, or
(d)a qualifying hire car.]
(2)The amount of the deduction which would otherwise be allowable is reduced by [F315%].
(3)Subsection (4) applies if a deduction is reduced as a result of subsection (2), or a corresponding provision, and subsequently—
(a)there is a rebate (however described) of the hire charges, or
(b)a debt in respect of any of the hire charges is released otherwise than as part of a statutory insolvency arrangement.
(4)The amount that, as a result of the rebate or release—
(a)is brought into account as a receipt of the trade, or
(b)is treated as a post-cessation receipt under section 193 (debts released after cessation),
is reduced by [F415%].
(5)In this section “corresponding provision” means—
(a)section 1251(2) (car F5... hire: expenses of management), [F6including as applied by section 82(4) of FA 2012, or]
(b)section 48(2) of ITTOIA 2005 (car F7... hire: trade profits and property income), F8...
F8(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 56 heading omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) ) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 47(7)
F2Words in s. 56(1) substituted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 47(2)
F3Word in s. 56(2) substituted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 47(3)
F4Word in s. 56(4) substituted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 11 para. 47(4)
F5Words in s. 56(5)(a) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 47(5)
F6Words in s. 56(5)(a) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 143(a)
F7Words in s. 56(5)(b) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 47(5)
F8S. 56(5)(c) and the word immediately preceding it omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 143(b)
F9S. 56(6) omitted (with effect in accordance with Sch. 11 paras. 65-67 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 47(6)
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