Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 6Taxable benefits: cars, vans and related benefits
Cars: appropriate percentage: first registered on or after 1st January 1998
136Car with a CO2 emissions figure: F1registration from 1st October 1999 to IP completion day
(1)
This section applies to a car first registered on or after 1st October 1999 F2but before IP completion day if it is so registered on the basis of—
(a)
an EC certificate of conformity (see section 171(1)), or
(b)
a UK approval certificate (see section 171(1)),
which specifies a CO2 emissions figure in terms of grams per kilometre driven.
(2)
The car’s CO2 emissions figure is that specified figure unless more than one figure is specified, in which case the car’s CO2 emissions figure is the figure specified as the CO2 emissions (combined) figure.
F3(2A)
F7(2B)
For the purpose of determining the car's CO2 emissions figure in a case where the car is first registered on or after 6 April 2020, ignore any values specified in the EC certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.
(3)
F8Subsection (2) is subject to—
(a)
section 137 (bi-fuel cars F9: registration from 1st January 2000 to IP completion day), and
(b)
section 138 (automatic car for a disabled employee).