The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007

Amendments to the Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) Regulations 2001

This section has no associated Explanatory Memorandum

5.  In regulation 6 (prescribed reduction of value of appropriate percentage–cars propelled solely by road fuel gas and bi-fuel cars to which paragraph 5 of Schedule 6 applies)(1) and in the heading preceding it, for “paragraph 5 of Schedule 6” substitute “section 137 of ITEPA”.

(1)

Regulation 6 was amended by regulation 2(4) of S.I. 2005/2209.