PART 1Income tax, corporation tax and capital gains tax

(1)For the tax year 2021-22, Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc) has effect with the following modifications.

(2)In section 139 (car with a CO₂ emissions figure: the appropriate percentage)—

(a)in the table in subsection (1), in the second column of the entry for a car with a CO₂ emissions figure of 0, for “2%” substitute “1%”, and

(b)in subsection (7) before paragraph (a) insert—

“(za)section 139A (recently registered cars),”.

(3)After section 139 insert—

In its application in relation to a car that is first registered on or after 6 April 2020, section 139 has effect as if—

(a)for the table in subsection (1) there were substituted—

“Car	Appropriate percentage
Car with CO₂ emissions figure of 0	1%
Car with CO₂ emissions figure of 1 - 50
_{Car with electric range figure of 130 or more}	1%
_{Car with electric range figure of 70 - 129}	4%
_{Car with electric range figure of 40 - 69}	7%
_{Car with electric range figure of 30 - 39}	11%
_{Car with electric range figure of less than 30}	13%
Car with CO₂ emissions figure of 51 - 54	14%
Car with CO₂ emissions figure of 55 - 59	15%
Car with CO₂ emissions figure of 60 - 64	16%
Car with CO₂ emissions figure of 65 - 69	17%
Car with CO₂ emissions figure of 70 - 74	18%”

(b)in subsection (3)(a) for “20%” there were substituted “19%”.”

(4)In section 140 (car without a CO₂ emissions figure: the appropriate percentage) in subsection (3)(a) for “2%” substitute “1%”.