6. Benefit-in-kind: emission based calculations.

(1) Section 121 of the Principal Act is amended -

(a) in subsection (1) in the definition of "business mileage for a year of assessment" by substituting "whole kilometres" for "whole miles",

(b) in subsection (3) -

(i) by deleting paragraph (c) for the year of assessment 2014 and subsequent years,

(ii) [deleted]

(c) in subsection (4) -

(i) in paragraph (a) by substituting "24,000 kilometres" for "15,000 miles",

(ii) in paragraph (c)(i) -

(I) by substituting "24,000" for "15,000" in each place where it occurs, and

(II) by substituting the following for the Table to that subsection -

"TABLE

Business mileage lower limit Business mileage upper limit Percentage of original market value (1) (2) (3) kilometres kilometres per cent 24,000 32,000 24 32,000 40,000 18 40,000 48,000 12 48,000 — 6

",

(iia) in paragraph (c)(ii) -

(I) by substituting "Table to this subsection" for "Table to this section

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