Extension until 31 December 2005 of tax credits for LPG or electric vehicles and for major equipment in the main home

Articles 76 and 78 of the 2003 Finance Act extend by three years, until 31 December 2005, two income tax credits. Article 76 extends the tax credit for buying or leasing vehicles running on LPG, natural gas or electricity (Article 200 quinquies of the General Tax Code) and the related provisions of Article 14 of the 2002 Finance Act. Article 78 extends the tax credit for major equipment in the main home (Article 200 quater), whose ceiling is assessed separately for 1999-2002 and for 2003-2005. These measures were in Articles 53 and 54 of the finance bill.