Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 28 U.K. Taxable benefits: cars

Electrically propelled cars: the appropriate percentage U.K.

8 U.K. In section 142 (special provision for cars registered before 1998)—

(a) in subsection (3) (cars without internal combustion engine with reciprocating pistons), for the words after “year is” substitute “ 32% ”, and

(b) omit subsection (4) (definition of electrically propelled car).