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Section 47: Company cars: lower threshold for CO2 emissions figure

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 2: Income tax, corporation tax and capital gains tax_general

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

In consequence of the amendment made by subsection (1), omit—

in FA 2003, section 138(3), and
in FA 2006, section 59(6).

The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.