Part 2Income tax, corporation tax and capital gains tax_general
Employment matters
47Company cars: lower threshold for CO2 emissions figure
F1(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.