Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 2 U.K. Trading income

Chapter 4 U.K. Trade profits: rules restricting deductions

Car or motor cycle hire U.K.

F1 50 Hiring cars (but not motor cycles) with low carbon dioxide emissions U.K.

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Textual Amendments

F1 S. 50 omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 38