Annex 1: Minor Changes in the Law Change 83: Car or motor cycle hire: section 1251 and Schedule 1 Income tax: receipt of a “rebate”
Section 578A(4) of ICTA applies if there is:
	a rebate; or
	a release of a debt,
in connection with an expense that has been restricted under the section. Section 56(4) of this Act rewrites the rule for corporation tax. But section 48(4) of ITTOIA seems to apply only to the release of a debt: although the introductory words of subsection (4) refer to a rebate, the main part of the rule refers only to debts released. Schedule 1 to this Act amends section 48(4) of ITTOIA so that it applies also to rebates (which are brought into account as a receipt of the trade without a special rule).