Part 2

Plant and machinery allowances
Chapter 20

Supplementary provisions
Cars
etc

Terms relating to emissions
268C
1
In this Part “
qualifying emissions certificate
”, in relation to a vehicle, means
a 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 CO
2
emissions figure in terms of grams per kilometre driven, or
b
in the case of a bi-fuel vehicle, separate CO
2
emissions figures in terms of grams per kilometre driven for different fuels.
2
For the purposes of this Part,
and subject to subsection
(3A)
,
in relation to a vehicle other than a bi-fuel vehicle, the applicable CO
2
emissions figure is—
a
where the qualifying emissions certificate specifies only one CO
2
emissions figure, that figure, and
b
where the certificate specifies more than one CO
2
emissions figure, the figure specified as the CO
2
emissions (combined) figure.
3
For the purposes of this Part,
and subject to subsection
(3A)
,
in relation to a bi-fuel vehicle, the applicable CO
2
emissions figure is—
a
where the qualifying emissions certificate specifies more than one CO
2
emissions figure in relation to each fuel, the lowest CO
2
emissions (combined) figure specified, and
b
in any other case, the lowest CO
2
figure specified by the certificate.
3A
For the purposes of determining the vehicle’s CO
2
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—
  1. petrol and road fuel gas, or
  2. 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;
...
- “
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;
...
Pt. 2 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 12 (with Sch. 10 para. 17(1)); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7
Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 4 ; S.I. 2004/2575 , art. 2(1) , Sch. 1
Pt. 2 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 9(2), 21(2) (with s. 38(2)); S.I. 2004/2575, art. 2(1) , Sch. 1
Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 10, 22 (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1
Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 19
Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 35
Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 36, 37
Pt. 2 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 24
Ss. 268A-268C and cross-heading inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 11 (with Sch. 11 paras. 30-32)
Pt. 2 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 73(7)-(11) (with s. 73(6))
Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)
Words in s. 268C(1) substituted (with effect in accordance with Sch. 18 para. 1(7) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 1(2)
Words in s. 268C(2) inserted (with effect in accordance with Sch. 18 para. 1(7) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 1(3)
Words in s. 268C(3) inserted (with effect in accordance with Sch. 18 para. 1(7) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 1(4)
S. 268C(3A) inserted (with effect in accordance with Sch. 18 para. 1(7) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 1(5)
Words in s. 268C(4) omitted (with effect in accordance with Sch. 18 para. 1(7) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 18 para. 1(6)