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Finance act notes : section 30 and schedule 11 - tax relief for buisness expenditure on cars and motor cycles
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Snape, John (2009) Finance act notes : section 30 and schedule 11 - tax relief for buisness expenditure on cars and motor cycles. British Tax Review, 5 . pp. 519-522. ISSN 0007-1870.
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Abstract
FEW people, outside a fairly small group of professionals, would guess it, but within the closely-worded pages of Schedule 11 to the Finance Act 2009 (respectively, Schedule 11 and FA 2009) are provisions of considerable environmental significance. Schedule 11, introduced by section 30 of FA 2009, provides for the wholesale reconfiguring, on environmental lines, of the income tax and the corporation tax treatment of businesses' expenditure on cars. It does so by amending the relevant provisions of three earlier “rewrite” Acts, the latest dating from only this year.1 These amendments concern “all businesses”, as the key 2008 HMRC technical note put it,2 “that buy or lease cars”.
Item Type: | Journal Article | ||||
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Subjects: | K Law [LC] > KD England and Wales | ||||
Divisions: | Faculty of Social Sciences > School of Law | ||||
Library of Congress Subject Headings (LCSH): | Automobiles -- Taxation -- Law and legislation -- Great Britain, Environmental law -- Government policy -- Great Britain | ||||
Journal or Publication Title: | British Tax Review | ||||
Publisher: | Sweet & Maxwell Ltd. | ||||
ISSN: | 0007-1870 | ||||
Official Date: | 2009 | ||||
Dates: |
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Volume: | 5 | ||||
Page Range: | pp. 519-522 | ||||
Status: | Peer Reviewed | ||||
Publication Status: | Published | ||||
Access rights to Published version: | Restricted or Subscription Access |
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