Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 140: Car without a CO2 emissions figure: the appropriate percentage
528.This section gives the “appropriate percentage” to be used at Step 6  in section 121(1) of this Act to calculate the cash equivalent for a car first registered after 31 December 1997 that does not, for whatever reason, have a CO2 emissions figure. The section derives from paragraphs 5C(2), (3) and (4) and 5G of Schedule 6 to ICTA.
529.Subsection (1) applies the section to determine the appropriate percentage for cars without a CO2 emissions figure. They include, for example, electrically propelled cars and cars with an internal combustion engine that does not have one reciprocating piston or more.
530.Subsection (2) applies to cars with an internal combustion engine that does have one reciprocating piston or more. The appropriate percentage increases with engine size.
531.Subsection (3) gives the appropriate percentage for cars not within subsection (2).
532.Subsection (4) defines an “electrically propelled vehicle” for the purposes of this section.
533.Subsection (5) makes the section subject to other provisions relating to diesel cars and to any regulations made under Treasury powers to amend the amounts involved.