The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 No. 3068

Amendments to the Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) Regulations 2001

4.  In regulation 4(2)(b) (prescribed reduction of value of appropriate percentage–electrically propelled cars) for “Schedule 6” substitute “section 140 of ITEPA”.