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 ”.