Finance Act 2016

10Diesel cars: appropriate percentageU.K.

(1)In section 24 of FA 2014 (cars: the appropriate percentage), omit the following (“the repealing provisions”)—

(a)subsection (2),

(b)subsection (6),

(c)subsection (10),

(d)subsection (11), and

(e)subsection (15).

(2)Any provision of ITEPA 2003 amended or omitted by the repealing provisions has effect for the tax year 2016-17 and subsequent tax years as if the repealing provisions had not been enacted.