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Income Tax (Earnings and Pensions) Act 2003

Section 141: Diesel cars: the appropriate percentage

534.This section gives the “appropriate percentage” to be used at Step 6 in section 121(1) to calculate the cash equivalent for a diesel car. The section derives from paragraph 5D(1), (2) and (4) of Schedule 6 to ICTA.

535.Subsection (1) states to which cars the section applies, namely diesel cars first registered after 31 December 1997.

536.Subsection (2) uses a method statement to set out the steps in the calculation of the appropriate percentage.

537.Subsection (3) defines “diesel car” for the purposes of this section.

538.Subsection (4) makes the section subject to any regulations made under Treasury powers to amend the amounts involved.

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