[139 Cars with a CO2 emissions figure: the appropriate percentage]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[139  Cars with a CO2 emissions figure: the appropriate percentage]

[[(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 0[1%]
Car with CO2 emissions figure of 1–50
Car with electric range figure of 130 or more2%
Car with electric range figure of 70–1295%
Car with electric range figure of 40–698%
Car with electric range figure of 30–3912%
Car with electric range figure of less than 3014%
Car with CO2 emissions figure of 51–54 15%
Car
Powered by Lexis+®
 

Popular documents

LEXISNEXIS

HCPC—Main hearing of the Health and Care Professions Tribunal

HCPC—Main hearing of the Health and Care Professions TribunalCoronavirus (COVID-19): This Practice Note contains guidance on subjects impacted by the government’s response to the coronavirus outbreak. In particular, the Health and Care Professions Council (HCPC) (Coronavirus) (Amendment) Rules Order

LEXISNEXIS

Medco

MedcoSTOP PRESS: A new RTA small claims protocol for whiplash claims comes into effect for accidents occurring on or after 31 May 2021. The small claims track limit for personal injury claims arising from an RTA is increased to £5000 in respect of general damages for pain, suffering and loss of

LEXISNEXIS

Debt for equity swaps

Debt for equity swapsA popular restructuring method is a debt for equity swap; financial creditors receive equity in the restructured vehicle in return for reducing or cancelling their debt claims against the company (and the rest of the group).Many highly levered deals have thin equity cushions and

LEXISNEXIS

The British Franchise Association (BFA)

The British Franchise Association (BFA)This Practice Note examines the role and remit of the British Franchise Association (the BFA) in the franchise industry in the UK. It looks at the legislative and regulatory framework in the franchise industry, the membership criteria of the BFA, the BFA’s Code