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Income Tax (Earnings and Pensions) Act 2003

Section 137: Car with a CO2 emissions figure: bi-fuel cars

510.This section gives a CO2 emissions figure for bi-fuel cars (cars capable of running on more than one type of fuel) first registered after 31 December 1999. Such cars will have at least two CO2 emissions figures. The section derives from paragraph 5 of Schedule 6 to ICTA.

511.Subsection (1) refers to the CO2 emissions figures of a bi-fuel car by reference to the appropriate European or United Kingdom certification schemes that were in place at the time of a first registration after 31 December 1999.

512.Subsection (2) determines which figure must be used.

513.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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