141 Diesel cars: the appropriate percentage
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

141  Diesel cars: the appropriate percentage

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

(1A)     This section applies to a diesel car first registered on or after 1 September 2017 if it does not meet the Euro 6d emissions standard.]

(2)     To determine the appropriate percentage

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