Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 137
Car with a CO2 emissions figure: bi-fuel cars
Section 137 explains how to determine the CO2 emissions figure for company cars that are capable of running on more than one type of fuel (bi-fuel cars), which affects the taxable benefit calculation.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.