Leasing a car for an LLP

Can anyone clarify the rules for me. I am looking into advising partners of an LLP about whether to purchase or lease a car for both personal and business use. For lease cars, as I understand it, with regards VAT they can claim 50% of the VAT paid on the finance element of the contract and 100% on the maintenance element (if these are separately identified in the contract).
What I am not sure about is the tax allowance on the CO2 emission levels. As far as I can see, CO2 output of less than 110f/km has 100% tax relief. Over 111g/km is subject to 15% disallowance (ie only 85% tax relief).
Is that all there is to it?
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