2.Subsection (1) introduces the change to section 141 Income Tax (Earnings and Pensions) Act (ITEPA) 2003 and increases the maximum appropriate percentage for diesel cars from 35% to 37%.
3.This brings the maximum appropriate percentage for diesel company cars into line with petrol company cars.
4.Subsection (2) provides that this change has effect for the tax year 2015-16.
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