{
  "url": "https://openlegislation.uk/finance-act-2016/section-10",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-10.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Diesel cars: appropriate percentage",
  "text": "(1) In section 24 of FA 2014 (cars: the appropriate percentage), omit the following (“the repealing provisions”)—\n(a) subsection (2),\n(b) subsection (6),\n(c) subsection (10),\n(d) subsection (11), and\n(e) subsection (15).\n(2) Any provision of ITEPA 2003 amended or omitted by the repealing provisions has effect for the tax year 2016-17 and subsequent tax years as if the repealing provisions had not been enacted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/10",
    "retrieved_at": "2026-10-28T17:00:50.607796+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."
  }
}