# Finance Act 2011, Section 51: Taxable benefits: calculating the appropriate percentage for cars


(1) In section 139 of ITEPA 2003 (cars with a CO2 emissions figure: the appropriate percentage), as substituted by section 59 of FA 2010 with effect for the tax year 2012-13 and subsequent tax years, in subsection (5) for “100 grams” substitute “ 95 grams ”.
(2) The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/section/51 (the official version)
Page: https://openlegislation.uk/finance-act-2011/section-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.