{
  "url": "https://openlegislation.uk/finance-act-2020/section-10",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-10.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Determining the appropriate percentage for a car: tax year 2021-22 only",
  "text": "(1) For the tax year 2021-22, Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc) has effect with the following modifications.\n(2) In section 139 (car with a CO2 emissions figure: the appropriate percentage)—\n(a) in the table in subsection (1), in the second column of the entry for a car with a CO2 emissions figure of 0, for “2%” substitute “ 1% ”, and\n(b) in subsection (7) before paragraph (a) insert—\n(za) section 139A (recently registered cars),\n.\n(3) After section 139 insert—\nSection 139: recently registered car with CO2 emissions figure\n139A In its application in relation to a car that is first registered on or after 6 April 2020, section 139 has effect as if—\n(a) for the table in subsection (1) there were substituted—\nCar Appropriate percentage\nCar with CO2 emissions figure of 01%\nCar with CO2 emissions figure of 1 - 50\nCar with electric range figure of 130 or more\n1%\nCar with electric range figure of 70 - 129\n4%\nCar with electric range figure of 40 - 69\n7%\nCar with electric range figure of 30 - 39\n11%\nCar with electric range figure of less than 30\n13%\nCar with CO2 emissions figure of 51 - 5414%\nCar with CO2 emissions figure of 55 - 5915%\nCar with CO2 emissions figure of 60 - 6416%\nCar with CO2 emissions figure of 65 - 6917%\nCar with CO2 emissions figure of 70 - 7418%\n(b) in subsection (3)(a) for “20%” there were substituted “ 19% ”.\n(4) In section 140 (car without a CO2 emissions figure: the appropriate percentage) in subsection (3)(a) for “2%” substitute “ 1% ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/section/10",
    "retrieved_at": "2026-10-28T16:59:25.131008+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."
  }
}