{
  "url": "https://openlegislation.uk/finance-act-2002/section-15",
  "json_url": "https://openlegislation.uk/finance-act-2002/section-15.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "section/15",
  "kind": "section",
  "number": "15",
  "heading": "Cars registered on or after 1st March 2001: rates of duty",
  "text": "(1) For the Table in paragraph 1B of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (rates of duty applicable to light passenger vehicles registered on or after 1st March 2001 on basis of certificate specifying CO2 emissions figure) substitute—\n“\nCO2 emissions figure\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\nExceeding\nNot exceeding\nReduced rate\nStandard Rate\nPremium rate\ng/km\ng/km\n£\n£\n£\n–\n120\n60\n70\n80\n120\n150\n90\n100\n110\n150\n165\n110\n120\n130\n165\n185\n130\n140\n150\n185\n–\n150\n155\n160\n”\n(2) This section applies to any licence taken out on or after 18th April 2002 for a period beginning on or after 1st May 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/section/15",
    "retrieved_at": "2026-10-29T09:19:27.148984+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}