Section 134 — Income Tax (Earnings and Pensions) Act 2003: Meaning of car with or without a CO 2 emissions figure

Meaning of car with or without a CO 2 emissions figure 134 1 In this Chapter a “ car with a CO ” means— 2 emissions figure 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 but before IP completion day to which section 136 (registration from 1st October 1999 to IP completion day) applies, ... 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 but before IP completion day which is a car to which section 137 (bi-fuel cars : registration from 1st January 2000 to IP completion day ) applies , 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 CO ” means any other car first registered on or after 1st January 1998. 2 emissions figure