Part 2Income tax, corporation tax and capital gains tax_general

Employment matters

47Company cars: lower threshold for CO2 emissions figure

F11

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2

In consequence of the amendment made by subsection (1), omit—

a

in FA 2003, section 138(3), and

b

in FA 2006, section 59(6).

3

The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.