# Finance Act 2016, Section 9: Cars which cannot emit CO2: appropriate percentage for 2017-18 and 2018-19


(1) In section 140(3)(a) of ITEPA 2003 (car which cannot emit CO2: the appropriate percentage), for “7%” substitute “ 9% ”.
(2) The amendment made by subsection (1) has effect for the tax year 2017-18.
(3) In section 140(3)(a) of ITEPA 2003, for “9%” substitute “ 13% ”.
(4) The amendment made by subsection (3) has effect for the tax year 2018-19.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/9 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.