Part 2 U.K.Income tax, corporation tax and capital gains tax_general

Employment matters U.K.

47 Company cars: lower threshold for CO₂ emissions figure U.K.

F1 (1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) In consequence of the amendment made by subsection (1), omit—

(a) in FA 2003, section 138(3), and

(b) in FA 2006, section 59(6).

(3) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.

Textual Amendments

F1 S. 47(1) omitted (with effect in accordance with Sch. 28 para. 10(1) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 28 para. 9