Finance Act 2011 (c. 11)

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

Miscellaneous U.K.

51 Taxable benefits: calculating the appropriate percentage for cars U.K.

(1) In section 139 of ITEPA 2003 (cars with a CO₂ emissions figure: the appropriate percentage), as substituted by section 59 of FA 2010 with effect for the tax year 2012-13 and subsequent tax years, in subsection (5) for “100 grams” substitute “ 95 grams ”.

(2) The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.