PART 1Income tax
Employment income: taxable benefits
10Diesel cars: appropriate percentage
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.