s 47 Company cars: lower threshold for CO 2 emissions figure
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) In consequence of the amendment made by subsection (1), omit— (a) in FA 2003, section 138(3), and (b) in FA 2006, section 59(6). (3) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.