PART 1Income tax, corporation tax and capital gains tax
CHAPTER 2Income tax: general
9Diesel cars: the appropriate percentage for 2015-16
(1)
In section 141(2) of ITEPA 2003 (diesel cars: the appropriate percentage), in Step 3, for “35%” substitute “
37%
”
.
(2)
The amendment made by this section has effect for the tax year 2015-16.