Could you clarify further? Do you mean you want to know what the De Minimis test is? If so, it means that if the combinbed total of NON QUALIFING loans come to less than £5000 (and do not exceed this amount during the tax year) then there is NO taxable interest benefit.
What clarification do you require on car emissions?
Adjective # concerning#Preposition Concerning things that are so minor as to be negligible, trivial or trifling. Often used to describe exemptions in government rules and regulations. # legal – beneath judicial notice