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

9  Determining the appropriate percentage for a car: tax year 2020–21 only

(1)     For the tax year 2020–21, Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc) has effect with the following modifications.

(2)     In section 139 (car with a CO2 emissions figure: the appropriate percentage)—

(a)     in the table in subsection (1), in the

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