{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-142",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-142.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/142",
  "kind": "section",
  "number": "142",
  "heading": "Car first registered before 1st January 1998: the appropriate percentage",
  "text": "(1) The appropriate percentage for a car first registered before 1st January 1998 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\n24%\nMore than 1,400 but not more than 2,000\n35%\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 37%.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 142(2) Table substituted (with effect in accordance with s. 2(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 2(4)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 142(2) Table substituted (with effect in accordance with s. 2(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 2(4)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 142(2) Table substituted (with effect in accordance with s. 24(17) of the amending Act) by Finance Act 2014 (c. 26), s. 24(13)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 142(3) substituted (with effect in accordance with s. 24(17) of the amending Act) by Finance Act 2014 (c. 26), s. 24(14)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    },
    {
      "type": "substituted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/142",
    "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."
}