Finance Act 2022 (c. 3)

SCHEDULES

SCHEDULE 18 U.K. Vehicle CO₂ emissions certificates

PART 2 U.K. Amendments of ITEPA 2003

3 U.K. In section 134(1) (meaning of car with a CO₂ emissions figure)—

(a) in paragraph (b)—

(i) after “October 1999” insert “but before IP completion day”;

(ii) after “section 136” insert “(registration from 1st October 1999 to IP completion day)”;

(b) at the end of paragraph (b) omit “or” and insert—

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

(c) in paragraph (c)—

(i) after “January 2000” insert “but before IP completion day”;

(ii) after “(bi-fuel cars” insert “: registration from 1st January 2000 to IP completion day”;

(d) at the end of paragraph (c) insert “, 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.”