Section 140 | Car without a CO2 emissions figure: the appropriate percentage

(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}

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, and^{F8F9F10F11F12F13}

(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(3A)Repealed

(4)Repealed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).