9 Benefits in kind: diesel cars

9  Benefits in kind: diesel cars

(1)     Section 141 of ITEPA 2003 (benefits in kind: appropriate percentage for diesel cars) is amended as follows.

(2)     For subsection (1) substitute—

“(1)     This section applies to a diesel car first registered on or after 1 January 1998 but before 1 September 2017.

(1A)

Powered by Lexis+®

Popular documents