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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 140

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Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 140 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

140Car without a CO2 emissions figure: the appropriate percentageU.K.
This section has no associated Explanatory Notes

(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—

Table
Cylinder capacity of car in cubic centimetresAppropriate percentage
1,400 or less [F118%] [F220%] [F324%]
More than 1,400 but not more than 2,000 [F429%] [F531%] [F635%]
More than 2,000[F737%]

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—

[F8[F9(a)[F109%] [F1113%] [F1216%] [F132%] if the car cannot in any circumstances emit CO2 by being driven, and]

(b)[F1437%] in any other case.]

F15(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F16(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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).

Textual Amendments

F1Word in s. 140(2) substituted (for tax year 2017-18) by Finance Act 2015 (c. 11), s. 7(5)(a)(7)

F2Word in s. 140(2) substituted (for tax year 2018-19 and subsequent tax year) by Finance Act 2015 (c. 11), s. 8(5)(a)(7)

F3Word in s. 140(2) Table substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(a)(i)(6)

F4Word in s. 140(2) substituted (for tax year 2017-18) by Finance Act 2015 (c. 11), s. 7(5)(b)(7)

F5Word in s. 140(2) substituted (for tax year 2018-19 and subsequent tax year) by Finance Act 2015 (c. 11), s. 8(5)(b)(7)

F6Word in s. 140(2) Table substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(a)(ii)(6)

F7Word in s. 140(2) Table substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(8)(12)

F8S. 140(3)(a)(b) substituted for words (with effect for the tax year 2010-11 and subsequent tax years in accordance with s. 58(18) of the amending Act) by Finance Act 2010 (c. 13), s. 58(8)

F9S. 140(3)(a) substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(9)(12)

F10Word in s. 140(3)(a) substituted (for tax year 2017-18) by Finance Act 2016 (c. 24), s. 9(1)(2)

F11Word in s. 140(3)(a) substituted (for the tax year 2018-19) by Finance Act 2016 (c. 24), s. 9(3)(4)

F12Word in s. 140(3)(a) substituted (for tax year 2019-20 and subsequent tax years) by Finance Act 2016 (c. 24), s. 8(7)(9)

F13Word in s. 140(3)(a) substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(b)(6)

F14Word in s. 140(3)(b) substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(10)(12)

F15S. 140(3A) omitted (for the tax year 2015-16 and subsequent tax years) by virtue of Finance Act 2013 (c. 29), s. 23(10)(12)

F16S. 140(4) omitted (with effect for the tax year 2010-11 and subsequent tax years in accordance with s. 58(18) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 58(10)

Modifications etc. (not altering text)

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