http://www.legislation.gov.uk/id/ukpga/2015/11

PART 1Income tax, corporation tax and capital gains tax

CHAPTER 2Income tax: general

8Cars: the appropriate percentage for subsequent tax years

(1)

ITEPA 2003 is amended as follows.

(2)

Section 139 (car with a CO₂ figure: the appropriate percentage) is amended as set out in subsections (3) and (4).

(3)

In subsection (2)—

(a)

in paragraph (a), for “9%” substitute “ 13% ”,

(b)

in paragraph (aa), for “13%” substitute “ 16% ”, and

(c)

in paragraph (b), for “17%” substitute “ 19% ”.

(4)

In subsection (3), for “18%” substitute “ 20% ”.

(5)

In section 140(2) (car without a CO₂ figure: the appropriate percentage), in the Table—

(a)

for “18%” substitute “ 20% ”, and

(b)

for “29%” substitute “ 31% ”.

(6)

In section 142(2) (car first registered before 1 January 1998: the appropriate percentage), in the Table—

(a)

for “18%” substitute “ 20% ”, and

(b)

for “29%” substitute “ 31% ”.

(7)

The amendments made by this section have effect for the tax year 2018-19 and subsequent tax years.