PART 1Income tax
Employment income: taxable benefits
9Cars which cannot emit CO2: appropriate percentage for 2017-18 and 2018-19
1
In section 140(3)(a) of ITEPA 2003 (car which cannot emit CO2: the appropriate percentage), for “7%” substitute “
9%
”
.
2
The amendment made by subsection (1) has effect for the tax year 2017-18.
3
In section 140(3)(a) of ITEPA 2003, for “9%” substitute “
13%
”
.
4
The amendment made by subsection (3) has effect for the tax year 2018-19.