Statute
Section 133 — Income Tax (Earnings and Pensions) Act 2003: How to determine the “appropriate percentage”
Text of the provision Official document
How to determine the “appropriate percentage” 133 1 The “appropriate percentage” for a car for a year depends upon when the car was first registered.
2 If the car was first registered on or after 1st January 1998, the “appropriate percentage” depends upon whether the car—
a is a car with a CO 2 emissions figure (see section 134(1)),
b is a car without a CO 2 emissions figure (see section 134(2)), or c is a diesel car to which section 141 applies, and is determined under sections 139 to 141.
3 If the car was first registered before 1st January 1998, the “appropriate percentage” is determined under section 142.
Official source: legislation.gov.uk
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