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Finance Act 2014

Summary

1.This section relates to taxable benefits on company cars.  With effect from                  6 April 2016, it modifies the appropriate percentage bands and carbon dioxide (CO2) emissions threshold by revising appropriate percentages, including that for the relevant threshold.  It also repeals the supplementary appropriate percentage for diesel engined cars.

2.This section also increases the appropriate percentages for cars registered before 1998 and those otherwise without a registered CO2 emission.

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