Finance Act 2008
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Amendment of section 134 (permanent reliefs) of Finance Act 1992. |
80.— Section 134 of the Finance Act 1992 is amended in subsection (11) by substituting the following for paragraph (b) (other than for the proviso to that paragraph): | |
“(b) In paragraph (a) ‘short-term self-drive contracts’ means contracts under which vehicles are hired to persons for the purpose of being driven by them for any term or part of a term which, when added to the term of any such hiring of the same vehicle or any other vehicle to the same person does not exceed 5 weeks in any period of 12 months from the date of the commencement of the last hiring:”. |