# Finance Act 2015, Section 8: Cars: 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.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/section/8 (the official version)
Page: https://openlegislation.uk/finance-act-2015/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.