Section 140 | Car without a CO2 emissions figure: the appropriate percentage
From legislation.gov.uk
(1)The appropriate percentage for a year for a car without a CO2 emissions figure 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—F1F2F3F4F5F6F7
| Cylinder capacity of car in cubic centimetres | Appropriate percentage |
|---|---|
| 1,400 or less | 18% 20% 24% |
| More than 1,400 but not more than 2,000 | 29% 31% 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—
(a)9% 13% 16% 2% if the car cannot in any circumstances emit CO2 by being driven, andF8F9F10F11F12F13
(b)37% in any other case.F8F14
(3A)Repealed
(4)Repealed
(5)This section is subject to—
(a)section 141 (diesel cars), and
(b)any regulations made by the Treasury under section 170(4) (power to reduce the appropriate percentage).