Part 3Employment income: earnings and benefits etc. treated as earnings

Chapter 6Taxable benefits: cars, vans and related benefits

Cars: special cases

146Cars that run on road fuel gas

1

This section applies if the car—

a

has been manufactured so as to be capable of running on road fuel gas, and

b

is not a car to which section 137 (different CO2 emissions figure for bi-fuel cars) applies.

2

The price of the car found under step 1 of section 121(1) is to be reduced by so much of that price as it is reasonable to attribute to the car being manufactured in such a way as to be capable of running on road fuel gas rather than in such a way as to be capable of running only on petrol.