{
  "url": "https://openlegislation.uk/finance-act-2015/section-8",
  "json_url": "https://openlegislation.uk/finance-act-2015/section-8.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "section/8",
  "kind": "section",
  "number": "8",
  "heading": "Cars: the appropriate percentage for subsequent tax years",
  "text": "(1) ITEPA 2003 is amended as follows.\n(2) Section 139 (car with a CO2 figure: the appropriate percentage) is amended as set out in subsections (3) and (4).\n(3) In subsection (2)—\n(a) in paragraph (a), for “9%” substitute “ 13% ”,\n(b) in paragraph (aa), for “13%” substitute “ 16% ”, and\n(c) in paragraph (b), for “17%” substitute “ 19% ”.\n(4) In subsection (3), for “18%” substitute “ 20% ”.\n(5) In section 140(2) (car without a CO2 figure: the appropriate percentage), in the Table—\n(a) for “18%” substitute “ 20% ”, and\n(b) for “29%” substitute “ 31% ”.\n(6) In section 142(2) (car first registered before 1 January 1998: the appropriate percentage), in the Table—\n(a) for “18%” substitute “ 20% ”, and\n(b) for “29%” substitute “ 31% ”.\n(7) The amendments made by this section have effect for the tax year 2018-19 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/section/8",
    "retrieved_at": "2026-10-28T17:01:27.985809+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."
  }
}