58 Zero and low emission vehicles

Part 3 Other Provisions

Income tax: benefits in kind

58  Zero and low emission vehicles

(1)     Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars, vans and related benefits) is amended as follows.

(2)     . . .

(3)     . . .

(4)     . . .

(5)     . . .

(6)     Omit subsection (5A).

(7)     Section 140 (cars first registered in 1998 or later without emissions figure) is amended as follows.

(8)     In subsection (3), for the words after “year is” substitute—

“(a)     the special percentage if the car cannot in any circumstances emit CO22 by being driven, and

(b)

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