23 Taxable benefit of cars: the appropriate percentage
Finance Act 2013 (2013 c 29) | Legislation

23  Taxable benefit of cars: the appropriate percentage

(1)     Section 139 of ITEPA 2003 (car with CO2 figure: the appropriate percentage) is amended in accordance with subsections (2) to (6).

(2)     In subsection (2), after “the relevant threshold” omit “for the year”.

(3)     For subsection (2)(a) substitute—

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