47Company cars: lower threshold for CO2 emissions figureU.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
F1S. 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