# Finance Act 2015, Section 7: Cars: the appropriate percentage for 2017-18


(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 “7%” substitute “ 9% ”,
(b) in paragraph (aa), for “11%” substitute “ 13% ”, and
(c) in paragraph (b), for “15%” substitute “ 17% ”.
(4) In subsection (3), for “16%” substitute “ 18% ”.
(5) In section 140(2) (car without a CO2 figure: the appropriate percentage), in the Table—
(a) for “16%” substitute “ 18% ”, and
(b) for “27%” substitute “ 29% ”.
(6) In section 142(2) (car first registered before 1 January 1998: the appropriate percentage), in the Table—
(a) for “16%” substitute “ 18% ”, and
(b) for “27%” substitute “ 29% ”.
(7) The amendments made by this section have effect for the tax year 2017-18.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/section/7 (the official version)
Page: https://openlegislation.uk/finance-act-2015/section-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.