8 Determining the appropriate percentage for a car: tax year 2020–21 onwards
Finance Act 2020 (2020 c 14) | Legislation

8  Determining the appropriate percentage for a car: tax year 2020–21 onwards

(1)     Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc) is amended as follows.

(2)     In section 136 (car with a CO2 emissions figure: post-September 1999 registration)—

(a)     in subsection (2A)—

(i)     after “figure” insert “in a case where the car is first registered before 6 April 2020”,

(ii)     for “light-duty” substitute “light”, and

(iii)     for “an EC certificate of conformity” substitute “the EC certificate of conformity or UK approval certificate”, and

(b)     after subsection (2A) insert—

“(2B)     For the purpose of determining

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