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.