# Income Tax (Earnings and Pensions) Act 2003, Section 142: Car first registered before 1st January 1998: the appropriate percentage

Extent: E+W+S+N.I.

(1) The appropriate percentage for a car first registered before 1st January 1998 is determined under this section.
(2) If the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is—
Table
Cylinder capacity of car in cubic centimetres
Appropriate percentage
1,400 or less
24%
More than 1,400 but not more than 2,000
35%
More than 2,000
37%
For this purpose a car’s cylinder capacity is the capacity of its engine as calculated for the purposes of VERA 1994.
(3) If subsection (2) does not apply, the appropriate percentage for the year is 37%.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/142 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-142
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.