Part 2 Plant and machinery allowances

Chapter 20 Supplementary provisions

F1Cars etc

268CTerms relating to emissions

(1)

In this Part “qualifying emissions certificate”, in relation to a vehicle, means F2a certificate or other document on the basis of which the vehicle is registered that specifies—

(a)

in the case of a vehicle other than a bi-fuel vehicle, a CO2 emissions figure in terms of grams per kilometre driven, or

(b)

in the case of a bi-fuel vehicle, separate CO2 emissions figures in terms of grams per kilometre driven for different fuels.

(2)

For the purposes of this Part, F3and subject to subsection (3A), in relation to a vehicle other than a bi-fuel vehicle, the applicable CO2 emissions figure is—

(a)

where the qualifying emissions certificate specifies only one CO2 emissions figure, that figure, and

(b)

where the certificate specifies more than one CO2 emissions figure, the figure specified as the CO2 emissions (combined) figure.

(3)

For the purposes of this Part, F4and subject to subsection (3A), in relation to a bi-fuel vehicle, the applicable CO2 emissions figure is—

(a)

where the qualifying emissions certificate specifies more than one CO2 emissions figure in relation to each fuel, the lowest CO2 emissions (combined) figure specified, and

(b)

in any other case, the lowest CO2 figure specified by the certificate.

F5(3A)

For the purposes of determining the vehicle’s CO2 emissions figure in a case where the vehicle is first registered on or after IP completion day, ignore any values specified in the qualifying emissions certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.

(4)

In this section—

“bi-fuel”, in relation to a vehicle, means capable of being propelled by—

(a)

petrol and road fuel gas, or

(b)

diesel and road fuel gas;

“diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council;

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“petrol” has the meaning given by Article 2 of Directive 98/70/EC of the European Parliament and of the Council;

“road fuel gas” has the same meaning as in section 171(1) of ITEPA 2003;

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