[268D Hire cars for disabled persons]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[268D  Hire cars for disabled persons]

[(1)     For the purposes of this Part a car is a hire car for a disabled person if it is provided wholly or mainly for hire to, or the carriage of, disabled persons in the ordinary course of a trade.

(2)     “Disabled person” means a person in receipt of—

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