9Cars which cannot emit CO2: appropriate percentage for 2017-18 and 2018-19U.K.
(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.