104AAMeaning of “main rate car”

1

“Main rate car” means—

a

a car that is first registered before 1 March 2001,

b

a car that has low CO₂ emissions, or

c

a car that is electrically-propelled.

2

For the purposes of this section a car has low CO₂ emissions if it meets conditions A and B.

3

Condition A is that, when the car is first registered, it is so registered on the basis of a qualifying emissions certificate.

4

Condition B is that the applicable CO₂ emissions figure in relation to the car does not exceed 160 grams per kilometre driven.

5

The Treasury may by order amend the amount from time to time specified in subsection (4).

6

An order under subsection (5) may contain transitional provision and savings.

7

In this section—

• “applicable CO₂ emissions figure” and “qualifying emissions certificate” have the meanings given in section 268C;

• “car” has the meaning given in section 268A;

• “electrically-propelled” has the meaning given in section 268B.