In section 268D of CAA 2001 (hire cars for disabled persons), in subsection (2), after paragraph (a) insert—
The amendment made by this section has effect in relation to expenditure incurred on or after 1 April 2013.
Section 72: Hire cars for disabled persons
Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 5: Other provisions
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