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Income Tax (Earnings and Pensions) Act 2003

Section 134: Meaning of car with or without a CO2 emissions figure

501.This section determines whether a car is a car with or without a CO2 emissions figure for the purposes of these provisions. The section derives from parts of paragraphs 3(1) and (2), 5 and 5C(1) of Schedule 6 to ICTA.

502.Subsection (1) defines a “car with a CO2 emissions figure” by reference to its date of first registration and other sections that specify a CO2 emissions figure for the particular combination of car type and date of first registration.

503.Subsection (2) defines a “car without a CO2 emissions figure” by reference to its date of first registration, not being a car within subsection (1).

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