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19(1)In section 84 (cases in which short-life asset treatment is ruled out), the Table is amended as follows.U.K.
(2)In item 3, for the words in the second column substitute “The car is a hire car for a disabled person (as defined by section 268D).”
(3)In item 4, in the second column, insert “The expenditure is incurred on the provision of a car which is a hire car for a disabled person (as defined by section 268D)”.
(4)In item 5, in the second column, for “within section 82(4) (cars hired out to persons receiving disability allowances etc)” substitute “ a hire car for a disabled person (as defined by section 268D) ”.