# Income and Corporation Taxes Act 1988, Paragraph 4

Extent: E+W+S+N.I.

(1) 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
(2) 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.
(3) 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.

---
Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/6/paragraph/4 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.