{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-140",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-140.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/140",
  "kind": "section",
  "number": "140",
  "heading": "Car without a CO2 emissions figure: the appropriate percentage",
  "text": "(1) The appropriate percentage for a year for a car without a CO2 emissions figure is determined under this section.\n(2) If the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is—\nTable\nCylinder capacity of car in cubic centimetres\nAppropriate percentage\n1,400 or less\n18% 20% 24%\nMore than 1,400 but not more than 2,000\n29% 31% 35%\nMore than 2,000\n37%\nFor this purpose a car’s cylinder capacity is the capacity of its engine as calculated for the purposes of VERA 1994.\n(3) If subsection (2) does not apply, the appropriate percentage for the year is—\n(a) 9% 13% 16% 2% if the car cannot in any circumstances emit CO2 by being driven, and\n(b) 37% in any other case.\n(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) This section is subject to—\n(a) section 141 (diesel cars), and\n(b) any regulations made by the Treasury under section 170(4) (power to reduce the appropriate percentage).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 140(2) substituted (for tax year 2017-18) by Finance Act 2015 (c. 11), s. 7(5)(a)(7)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 140(2) substituted (for tax year 2018-19 and subsequent tax year) by Finance Act 2015 (c. 11), s. 8(5)(a)(7)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 140(2) Table substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(a)(i)(6)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 140(2) substituted (for tax year 2017-18) by Finance Act 2015 (c. 11), s. 7(5)(b)(7)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 140(2) substituted (for tax year 2018-19 and subsequent tax year) by Finance Act 2015 (c. 11), s. 8(5)(b)(7)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in s. 140(2) Table substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(a)(ii)(6)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in s. 140(2) Table substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(8)(12)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 140(3)(a)(b) substituted for words (with effect for the tax year 2010-11 and subsequent tax years in accordance with s. 58(18) of the amending Act) by Finance Act 2010 (c. 13), s. 58(8)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "S. 140(3)(a) substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(9)(12)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in s. 140(3)(a) substituted (for tax year 2017-18) by Finance Act 2016 (c. 24), s. 9(1)(2)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Word in s. 140(3)(a) substituted (for the tax year 2018-19) by Finance Act 2016 (c. 24), s. 9(3)(4)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Word in s. 140(3)(a) substituted (for tax year 2019-20 and subsequent tax years) by Finance Act 2016 (c. 24), s. 8(7)(9)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Word in s. 140(3)(a) substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(b)(6)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Word in s. 140(3)(b) substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(10)(12)"
    }
  ],
  "outstanding_effects": [
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      "type": "substituted",
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      "affecting_title": "Finance Act 2025"
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      "affecting_title": "Finance Act 2025"
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      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/140",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}