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
137Car with a CO2 emissions figure: bi-fuel cars F1: registration from 1st January 2000 to IP completion day
(1)
This section applies to a car first registered on or after 1st January 2000 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 separate CO2 emissions figures in terms of grams per kilometre driven for different fuels.
(2)
The car’s CO2 emissions figure is—
(a)
the lowest figure specified, or
(b)
if there is more than one figure specified in relation to each fuel, the lowest CO2 emissions (combined) figure specified.
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 section 138 (automatic car for a disabled employee).