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 140
Car without a CO2 emissions figure: the appropriate percentage
Section 140 sets out how to determine the appropriate percentage used in calculating the taxable car benefit for company cars that do not have a CO2 emissions figure.
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.