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.