[139 Cars with a CO2 emissions figure: the appropriate percentage]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[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 of less than 75 is determined in accordance with the following table.

[CarAppropriate percentage
Car with CO2 emissions figure of 03%
Car with CO2 emissions figure of 1–50As follows
Car with electric range figure of 130 or more3%
Car with electric range figure of 70–1296%
Car with electric range figure of 40–699%
Car with electric range figure of 30–3913%
Car
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