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Finance Act 2012

Summary

1.Section 17 relates to taxable benefits on company cars.  With effect from 6 April 2014, it modifies the current appropriate percentage bands and carbon dioxide (CO2) emissions thresholds by revising the appropriate percentage of the relevant threshold up to 12 per cent from 11 per cent.

2.The section also increases the appropriate percentage for cars with emissions below the relevant threshold but greater than 75g CO2 per kilometre from 10 per cent to 11 per cent.

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