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The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007
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- UK Statutory Instruments
- 2007 No. 3068
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) Regulations 2001 (S.I. 2001/1123) (“the Car Benefits Regulations”).
Regulation 3 amends regulation 2 (interpretation) of the Car Benefits Regulations by updating or inserting various definitions.
Regulations 4 and 5 update legislative references following the enactment of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”).
Regulation 6 inserts a new regulation which prescribes a reduction of the value of the appropriate percentage in relation to cars which are constructed so as to be capable of running on 85% bioethanol or on a mixture of bioethanol and unleaded petrol.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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