Finance Act 2015

9Diesel cars: the appropriate percentage for 2015-16U.K.

This section has no associated Explanatory Notes

(1)In section 141(2) of ITEPA 2003 (diesel cars: the appropriate percentage), in Step 3, for “35%” substitute “ 37% ”.

(2)The amendment made by this section has effect for the tax year 2015-16.