Section 9 | Cars which cannot emit CO2: appropriate percentage for 2017-18 and 2018-19

(1)In section 140(3)(a) of ITEPA 2003 (car which cannot emit CO2: the appropriate percentage), for “7%” substitute “ 9% ”.

(2)The amendment made by subsection (1) has effect for the tax year 2017-18.

(3)In section 140(3)(a) of ITEPA 2003, for “9%” substitute “ 13% ”.

(4)The amendment made by subsection (3) has effect for the tax year 2018-19.