s 9 Cars which cannot emit CO 2 : appropriate percentage for 2017-18 and 2018-19
(1) In section 140(3)(a) of ITEPA 2003 (car which cannot emit CO 2 : 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.