# Finance Act 2016, Section 8: Cars: appropriate percentage for 2019-20 and 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 “13%” substitute “ 16% ”,
(b) in paragraph (aa), for “16%” substitute “ 19% ”, and
(c) in paragraph (b), for “19%” substitute “ 22% ”.
(4) In subsection (3), for “20%” substitute “ 23% ”.
(5) Section 140 (car without a CO2 figure: the appropriate percentage) is amended as set out in subsections (6) and (7).
(6) In subsection (2), in the Table—
(a) for “20%” substitute “ 23% ”, and
(b) for “31%” substitute “ 34% ”.
(7) In subsection (3)(a), for “13%” (as substituted by section 9(3)) substitute “ 16% ”.
(8) In section 142(2) (car first registered before 1 January 1998: the appropriate percentage), in the Table—
(a) for “20%” substitute “ 23% ”, and
(b) for “31%” substitute “ 34% ”.
(9) The amendments made by this section have effect for the tax year 2019-20 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/8 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.