Cookies on Legislation.gov.uk

The cookies on legislation.gov.uk do two things: they remember any settings you've chosen so you don't have to choose them on every page, and they help us understand how people browse our website, so we can make improvements and fix problems. We need your consent to use some of these cookies.

Finance Act 2017

20(1)Section 119 (where alternative to benefit of car or van offered) is amended as follows.U.K.

(2)For subsection (1) substitute—

“(1)This section applies where in a tax year—

(a)a car is made available as mentioned in section 114(1),

(b)the car's CO2 emissions figure (see sections 133 to 138) does not exceed 75 grams per kilometre, and

(c)an alternative to the benefit of the car is offered.”

(3)In the heading, before “car” insert “ low emission ”.