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(1)In section 139 of ITEPA 2003 (cars with a CO2 emissions figure: the appropriate percentage), as substituted by section 59 of FA 2010 with effect for the tax year 2012-13 and subsequent tax years, in subsection (5) for “100 grams” substitute “95 grams”.
(2)The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.
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