[94D Expenditure on vehicles]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Expenditure on vehicles]

[94D  Expenditure on vehicles]

[(1)     This section applies if, in calculating the profits of a trade of a person for a period—

(a)     a deduction would otherwise be allowable for the period in respect of qualifying expenditure incurred in relation to a relevant vehicle (see subsection (2)), or

(b)     a deduction would be so allowable in respect of such expenditure

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