- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In the Income Tax (Earnings and Pensions) Act 2003, in section 139 (cars with a CO2 emissions figure: the appropriate percentage), for the table in subsection (1) substitute—
“Car | Appropriate percentage |
---|---|
Car with CO2 emissions figure of 0 | 3% |
Car with CO2 emissions figure of 1–50 | As follows |
Car with electric range figure of 130 or more | 3% |
Car with electric range figure of 70–129 | 6% |
Car with electric range figure of 40–69 | 9% |
Car with electric range figure of 30–39 | 13% |
Car with electric range figure of less than 30 | 15% |
Car with CO2 emissions figure of 51–54 | 16% |
Car with CO2 emissions figure of 55–59 | 17% |
Car with CO2 emissions figure of 60–64 | 18% |
Car with CO2 emissions figure of 65–69 | 19% |
Car with CO2 emissions figure of 70–74 | 20%” |
(2)The amendment made by subsection (1) has effect for the tax year 2025-26.
(3)In that Act, in that section, in subsection (3)(a) for “20%” substitute “21%”.
(4)The amendment made by subsection (3) has effect for the tax year 2025-26 and subsequent tax years.
(5)In that Act, in that section, for the table in subsection (1) of that section (as substituted by subsection (1)) substitute—
“Car | Appropriate percentage |
---|---|
Car with CO2 emissions figure of 0 | 4% |
Car with CO2 emissions figure of 1–50 | As follows |
Car with electric range figure of 130 or more | 4% |
Car with electric range figure of 70–129 | 7% |
Car with electric range figure of 40–69 | 10% |
Car with electric range figure of 30–39 | 14% |
Car with electric range figure of less than 30 | 16% |
Car with CO2 emissions figure of 51–54 | 17% |
Car with CO2 emissions figure of 55–59 | 18% |
Car with CO2 emissions figure of 60–64 | 19% |
Car with CO2 emissions figure of 65–69 | 20% |
Car with CO2 emissions figure of 70–74 | 21%” |
(6)The amendment made by subsection (5) has effect for the tax year 2026-27.
(7)In that Act, in that section, for the table in subsection (1) of that section (as substituted by subsection (5)) substitute—
“Car | Appropriate percentage |
---|---|
Car with CO2 emissions figure of 0 | 5% |
Car with CO2 emissions figure of 1–50 | As follows |
Car with electric range figure of 130 or more | 5% |
Car with electric range figure of 70–129 | 8% |
Car with electric range figure of 40–69 | 11% |
Car with electric range figure of 30–39 | 15% |
Car with electric range figure of less than 30 | 17% |
Car with CO2 emissions figure of 51–54 | 18% |
Car with CO2 emissions figure of 55–59 | 19% |
Car with CO2 emissions figure of 60–64 | 20% |
Car with CO2 emissions figure of 65–69 | 21% |
Car with CO2 emissions figure of 70–74 | 21%” |
(8)The amendment made by subsection (7) has effect for the tax year 2027-28 and subsequent tax years.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys