[
{"registration": "before-2020-04-06", "from75BasisPoints": 2000, "maximumBasisPoints": 3700, "dieselSupplementBasisPoints": 400, "capitalContributionCapMinor": 500000, "validFrom": "2021-04-06", "validTo": "2022-04-05", "note": "HMRC EIM24705 ready reckoner, 2021-22 NEDC: 75-79 g/km 20%, 37% from 160"},
{"registration": "from-2020-04-06", "from75BasisPoints": 1900, "maximumBasisPoints": 3700, "dieselSupplementBasisPoints": 400, "capitalContributionCapMinor": 500000, "validFrom": "2021-04-06", "validTo": "2022-04-05", "note": "HMRC EIM24705 ready reckoner, 2021-22 WLTP: 75-79 g/km 19%, 37% from 165"},
{"registration": "any", "from75BasisPoints": 2000, "maximumBasisPoints": 3700, "dieselSupplementBasisPoints": 400, "capitalContributionCapMinor": 500000, "validFrom": "2022-04-06", "validTo": "2025-04-05", "note": "HMRC EIM24705 ready reckoner, 2022-23 to 2024-25: 75-79 g/km 20%, 37% from 160"},
{"registration": "any", "from75BasisPoints": 2100, "maximumBasisPoints": 3700, "dieselSupplementBasisPoints": 400, "capitalContributionCapMinor": 500000, "validFrom": "2025-04-06", "validTo": "2028-04-05", "note": "ITEPA 2003 s139(3) as amended by FA 2023 s11(3): 21% at 75 g/km, maximum 37%"},
{"registration": "any", "from75BasisPoints": 2200, "maximumBasisPoints": 3800, "dieselSupplementBasisPoints": 400, "capitalContributionCapMinor": 500000, "validFrom": "2028-04-06", "validTo": "2029-04-05", "note": "ITEPA 2003 s139(3) as amended by FA 2025 s5(3): 22% at 75 g/km, maximum 38%"},
{"registration": "any", "from75BasisPoints": 2300, "maximumBasisPoints": 3900, "dieselSupplementBasisPoints": 400, "capitalContributionCapMinor": 500000, "validFrom": "2029-04-06", "validTo": null, "note": "ITEPA 2003 s139(3) as amended by FA 2025 s6(3): 23% at 75 g/km, maximum 39%"}
]