{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-5F",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-5F.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/6/paragraph/5F",
  "kind": "paragraph",
  "number": "5F",
  "heading": null,
  "text": "(1) This paragraph applies where the car was first registered before 1st January 1998.\n(2) Where the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is ascertained from the following Table—\nTable\nCylinder capacity of car in cubic centimetres\nAppropriate percentage\n1,400 or less\n15%\nMore than 1,400 but not more than 2,000\n22%\nMore than 2,000\n32%\nFor this purpose a car’s cylinder capacity is the capacity of its engine calculated as for the purposes of the Vehicle Excise and Registration Act 1994.\n(3) Where sub-paragraph (2) above does not apply, the appropriate percentage for the year is—\n(a) 15%, if the car is an electrically propelled vehicle, and\n(b) 32%, in any other case.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/6/paragraph/5F",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}