2 Taxable benefits: ultra-low emission vehicles
Finance (No 2) Act 2017 (2017 c 32) | Legislation

2  Taxable benefits: ultra-low emission vehicles

(1)     ITEPA 2003 is amended as follows.

(2)     In section 139 (car with a CO2 emissions figure: the appropriate percentage), for subsections (1) to (6) substitute—

“(1)     The appropriate percentage for a year for a car with a CO2 emissions figure of less than 75 is determined in accordance with the following table.

CarAppropriate percentage
Car with CO2 emissions figure of 02%
Car with CO2 emissions figure of 1–50
Car with electric range figure of 130 or more2%
Car
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