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Legislation
Finance Act 2016

Crossheading Employment income: taxable benefits

  • Section 7 Taxable benefits: application of Chapters 5 to 7 of Part 3 of ITEPA 2003
  • Section 8 Cars: appropriate percentage for 2019-20 and subsequent tax years
  • Section 9 Cars which cannot emit CO2: appropriate percentage for 2017-18 and 2018-19
  • Section 10 Diesel cars: appropriate percentage
  • Section 11 Cash equivalent of benefit of a van
  • Section 12 Tax treatment of payments from sporting testimonials
  • Section 13 Exemption for trivial benefits provided by employers
  • Section 14 Travel expenses of workers providing services through intermediaries
  • Section 15 Taxable benefits: PAYE
  1. Employment income: taxable benefits
  2. Diesel cars: appropriate percentage

Section 10 | Diesel cars: appropriate percentage

From legislation.gov.uk

(1)In section 24 of FA 2014 (cars: the appropriate percentage), omit the following (“the repealing provisions”)—

(a)subsection (2),

(b)subsection (6),

(c)subsection (10),

(d)subsection (11), and

(e)subsection (15).

(2)Any provision of ITEPA 2003 amended or omitted by the repealing provisions has effect for the tax year 2016-17 and subsequent tax years as if the repealing provisions had not been enacted.

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