Finance Act 2008
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) In consequence of the amendment made by subsection (2)— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (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— (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.
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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) In consequence of the amendment made by subsection (2)— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (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— (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.
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