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The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1123
- Regulation 6
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Prescribed reduction of value of appropriate percentage—cars propelled solely by road fuel gas and bi-fuel cars to which paragraph 5 of Schedule 6 applies
6.—(1) In the circumstances prescribed by paragraph (2) the value of the appropriate percentage shall be reduced by the amount prescribed by paragraph (3).
(2) The circumstances prescribed by this paragraph are circumstances where the car—
(a)is first registered on or after 1st January 1998 and is propelled solely by road fuel gas, or
(b)is a bi-fuel car to which paragraph 5 of Schedule 6 applies.
(3) The amount prescribed by this paragraph shall be determined by the formula—
A + B
where—
A is 1%, and
B is 1% for each 20 grams per kilometre by which the CO2 emissions figure is less than the lower threshold provided for in the Table in paragraph 4(1) of Schedule 6.
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