s 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.