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Income Tax (Earnings and Pensions) Act 2003

Section 135: Car with a CO2 emissions figure: pre-October 1999 registration

504.This section gives a rule to determine the CO2 emissions figure for certain cars first registered after 31 December 1997 and before 1 October 1999. The section derives from parts of paragraph 3(1) and (2) of Schedule 6 to ICTA.

505.Subsections (1) and (2) define a CO2 emissions figure by reference to the appropriate European or United Kingdom certification schemes that were in place at the time of a first registration that occurred on or after 1 January 1998 and before 1 October 1999.

506.Subsection (3) makes this section subject to a further rule that applies to the provision of an automatic car for an employee who is disabled.

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