[F1141Diesel cars: the appropriate percentageU.K.
(1)This section applies to a diesel car first registered on or after 1st January 1998.
(2)To determine the appropriate percentage for such a car for a year—
Step 1
Determine whether the car is a car with a CO2 emissions figure or a car without a CO2 emissions figure (see section 134).
Step 2
Take what would be the appropriate percentage for the car for the year under section 139 or 140 as appropriate.
Step 3
The appropriate percentage for the car for the year is whichever is the smaller of—
(a)the figure resulting from the addition of 3 percentage points to the figure found under step 2, and
(b)35%.
(3)In this section “diesel car” means a car which is propelled solely by diesel.
(4)This section is subject to any regulations made by the Treasury under section 170(4) (power to reduce the appropriate percentage).]
Textual Amendments
F1S. 141 omitted (for tax year 2016-17 and subsequent tax years) by virtue of Finance Act 2014 (c. 26), s. 24(11)(17) (which affecting provision is repealed (for tax year 2016-17 and subsequent tax years) and the amendment is treated as not enacted by virtue of Finance Act 2016 (c. 24), s. 10)
Modifications etc. (not altering text)
C1Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)