Section 51 | Taxable benefits: calculating the appropriate percentage for cars

(1)In section 139 of ITEPA 2003 (cars with a CO2 emissions figure: the appropriate percentage), as substituted by section 59 of FA 2010 with effect for the tax year 2012-13 and subsequent tax years, in subsection (5) for “100 grams” substitute “ 95 grams ”.

(2)The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.