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

Chapter 6 U.K.Taxable benefits: cars, vans and related benefits

Modifications etc. (not altering text)

C1 Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9

C2 Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10

Cars: the appropriate percentage U.K.

134 Meaning of car with or without a CO₂ emissions figure U.K.

(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 [F1 but 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 [F5 but 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.

Textual Amendments

F1 Words in s. 134(1)(b) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(a)(i)

F2 Words in s. 134(1)(b) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(a)(ii)

F3 Word in s. 134(1)(b) omitted (24.2.2022) by virtue of Finance Act 2022 (c. 3), Sch. 18 para. 3(b)

F4 S. 134(1)(ba) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(b)

F5 Words in s. 134(1)(c) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(c)(i)

F6 Words in s. 134(1)(c) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(c)(ii)

F7 S. 134(1)(d) and word inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(d)

Modifications etc. (not altering text)

C3 Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)