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The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2005
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- 2005 No. 2209
- Regulation 2
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Amendment of the Car Benefit Regulations
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2.—(1) The Car Benefit Regulations shall be amended in accordance with this regulation.
(2) Regulation 3 (prescribed reduction of value of appropriate percentage – cars propelled solely by diesel) shall cease to have effect in respect of any car registered on or after 1st January 2006.
(3) In regulation 5 (prescribed reduction of value of appropriate percentage – hybrid cars capable of being propelled by electricity and petrol) for the words following “The amount prescribed by this paragraph shall be” substitute “3%”.
(4) In regulation 6 (prescribed reduction of value of appropriate percentage – cars propelled solely by road fuel gas and bi-fuel cars to which paragraph 5 of Schedule 6 applies) for the words following “The amount prescribed by this paragraph shall be” substitute “2%”.
(5) Omit regulation 7 (prescribed reduction of value of appropriate percentage – bi-fuel cars to which paragraph 5 of Schedule 6 does not apply).
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