Section 45D of CAA 2001 (expenditure on cars with low carbon dioxide emissions) is amended as follows.
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In consequence of the amendment made by subsection (2)—
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The amendment made by subsection (3) has effect in relation to expenditure incurred on or after 1 April 2008.
But in relation to expenditure incurred on the hiring of a car—
for a period of hire which begins on or before 31 March 2008, and
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.