s 8 Cars: appropriate percentage for 2019-20 and subsequent tax years
(1) ITEPA 2003 is amended as follows. (2) Section 139 (car with a CO 2 figure: the appropriate percentage) is amended as set out in subsections (3) and (4). (3) In subsection (2)— (a) in paragraph (a), for “13%” substitute “ 16% ” , (b) in paragraph (aa), for “16%” substitute “ 19% ” , and (c) in paragraph (b), for “19%” substitute “ 22% ” . (4) In subsection (3), for “20%” substitute “ 23% ” . (5) Section 140 (car without a CO 2 figure: the appropriate percentage) is amended as set out in subsections (6) and (7). (6) In subsection (2), in the Table— (a) for “20%” substitute “ 23% ” , and (b) for “31%” substitute “ 34% ” . (7) In subsection (3)(a), for “13%” (as substituted by section 9(3)) substitute “ 16% ” . (8) In section 142(2) (car first registered before 1 January 1998: the appropriate percentage), in the Table— (a) for “20%” substitute “ 23% ” , and (b) for “31%” substitute “ 34% ” . (9) The amendments made by this section have effect for the tax year 2019-20 and subsequent tax years.