Part 3Employment income: earnings and benefits etc. treated as earnings

Chapter 6Taxable benefits: cars, vans and related benefits

Cars: the appropriate percentage

134Meaning of car with or without a CO2 emissions figure

(1)

In this Chapter a “car with a CO2 emissions figure” means—

(a)

a car first registered on or after 1st January 1998 but before 1st October 1999 to which section 135 applies,

(b)

a car first registered on or after 1st October 1999 F1but before IP completion day to which section 136 F2(registration from 1st October 1999 to IP completion day) applies, F3...

F4(ba)

a car first registered on or after IP completion day to which section 136A (registration on or after IP completion day) applies,

(c)

a car first registered on or after 1st January 2000 F5but before IP completion day which is a car to which section 137 (bi-fuel cars F6: registration from 1st January 2000 to IP completion day) applies F7, or

(d)

a car first registered on or after IP completion day to which section 137A (bi-fuel cars: registration on or after IP completion day) applies.

(2)

In this Chapter a “car without a CO2 emissions figure” means any other car first registered on or after 1st January 1998.