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Income Tax (Earnings and Pensions) Act 2003
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137Car with a CO2 emissions figure: bi-fuel cars
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(1)This section applies to a car first registered on or after 1st January 2000 if it is so registered on the basis of—
(a)an EC certificate of conformity (see section 171(1)), or
(b)a UK approval certificate (see section 171(1)),
which specifies separate CO2 emissions figures in terms of grams per kilometre driven for different fuels.
(2)The car’s CO2 emissions figure is—
(a)the lowest figure specified, or
(b)if there is more than one figure specified in relation to each fuel, the lowest CO2 emissions (combined) figure specified.
(3)This is subject to section 138 (automatic car for a disabled employee).
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