Paragraph 4
United Kingdom
For the purposes of paragraph 3 above the lower threshold is ascertained from the following Table—
Table
| Year of assessment | Lower threshold (in g/km) |
|---|---|
| 2002-03 | 165 |
| 2003-04 | 155 |
| 2004-05 and subsequent years of assessment | 145 |
The Treasury may by order provide for a lower threshold different from that provided for in the Table in sub-paragraph (1) above to apply for years of assessment beginning on or after 6th April 2005 or such later date as may be specified in the order.
For the purposes of paragraph 3 above the applicable CO2 emissions figure (if it is not a multiple of five) is rounded down to the nearest multiple of five.
Notes on Schedule 6
Textual amendments
- F1
Schs. 6, 6A, 7, 7A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 paras. 110, 111, Sch 8 Pt. 1 (with Sch. 7)