Income Tax (Trading and Other Income) Act 2005 section 16-17

Car or motor cycle hire

Schedule 2 paragraphs 16–17 dealt with transitional provisions relating to the hire of cars or motor cycles, but these provisions have been repealed.

• Paragraphs 16 and 17 of Schedule 2 to ITTOIA 2005 originally contained transitional rules for car or motor cycle hire expenses.
• These paragraphs were repealed by Finance Act 2009, Schedule 11, paragraph 44.
• The provisions are no longer in force and have no continuing effect for current tax years.
• Any current rules on the restriction of car or motor cycle hire charges should be found in the main body of the Act rather than in these now-deleted transitional provisions.