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Income Tax (Earnings and Pensions) Act 2003
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141Diesel cars: the appropriate percentageU.K.
This section has no associated Explanatory Notes
(1)This section applies to a diesel car first registered on or after 1st January 1998.
(2)To determine the appropriate percentage for such a car for a year—
Step 1
Determine whether the car is a car with a CO2 emissions figure or a car without a CO2 emissions figure (see section 134).
Step 2
Take what would be the appropriate percentage for the car for the year under section 139 or 140 as appropriate.
Step 3
The appropriate percentage for the car for the year is whichever is the smaller of—
(a)the figure resulting from the addition of 3 percentage points to the figure found under step 2, and
(b)35%.
(3)In this section “diesel car” means a car which is propelled solely by diesel.
(4)This section is subject to any regulations made by the Treasury under section 170(4) (power to reduce the appropriate percentage).
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