Section 142 — Income Tax (Earnings and Pensions) Act 2003: Car first registered before 1st January 1998: the appropriate percentage

Car first registered before 1st January 1998: the appropriate percentage 142 1 The appropriate percentage for a car first registered before 1st January 1998 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 centimetres Appropriate percentage 1,400 or less 24% More than 1,400 but not more than 2,000 35% More than 2,000 37% 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 37% . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .