{
  "url": "https://openlegislation.uk/finance-act-2020/section-9",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-9.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "Determining the appropriate percentage for a car: tax year 2020-21 only",
  "text": "(1) For the tax year 2020-21, 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 “ 0% ”, and\n(b) in subsection (7) before paragraph (a) insert—\n“(za) section 139A (recently registered cars),”.\n(3) After section 139 insert—\n“Section 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—\n“\nCar\nAppropriate percentage\nCar with CO2 emissions figure of 0\n0%\nCar with CO2 emissions figure of 1 - 50\nCar with electric range figure of 130 or more\n0%\nCar with electric range figure of 70 - 129\n3%\nCar with electric range figure of 40 - 69\n6%\nCar with electric range figure of 30 - 39\n10%\nCar with electric range figure of less than 30\n12%\nCar with CO2 emissions figure of 51 - 54\n13%\nCar with CO2 emissions figure of 55 - 59\n14%\nCar with CO2 emissions figure of 60 - 64\n15%\nCar with CO2 emissions figure of 65 - 69\n16%\nCar with CO2 emissions figure of 70 - 74\n17%\n”\n(b) in subsection (3)(a) for “20%” there were substituted “ 18% ”.”\n(4) In section 140 (car without a CO2 emissions figure: the appropriate percentage) in subsection (3)(a) for “2%” substitute “ 0% ”.",
  "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/9",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
  }
}