59 Cars with CO22 emissions figure
Finance Act 2010 (2010 c 13) | Legislation

59  Cars with CO22 emissions figure

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

(2)     For section 139 substitute—

“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 depends on the car's CO2 emissions figure.

(2)     If the car's CO2 emissions figure is less than the relevant threshold for the year, the appropriate percentage for the year is—

(a)

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