Finance Act 2015 (c. 11)

PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 2 U.K. Income tax: general

9 Diesel cars: the appropriate percentage for 2015-16 U.K.

(1) In section 141(2) of ITEPA 2003 (diesel cars: the appropriate percentage), in Step 3, for “35%” substitute “ 37% ”.

(2) The amendment made by this section has effect for the tax year 2015-16.