6. Taxable Benefits (diesel cars)

Amendment of the Law – in the House of Commons at 9:39 pm on 23 March 2015.

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(1) In section 141(2) of the Income Tax (Earnings and Pensions) Act 2003 (diesel cars: the appropriate percentage), in Step 3, for “35%” substitute “37%”.

(2) The amendment made by paragraph (1) has effect for the tax year 2015-16.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.