Statute
Section 135 — Income Tax (Earnings and Pensions) Act 2003: Car with a CO 2 emissions figure: pre-October 1999 registration
Text of the provision Official document
Car with a CO 2 emissions figure: pre-October 1999 registration 135 1 This section applies to a car first registered on or after 1st January 1998 but before 1st October 1999 if when it was so registered—
a it conformed to a vehicle type with an EC type-approval certificate (see section 171(1)), or b it had a UK approval certificate (see section 171(1)), which specifies a CO 2 emissions figure in terms of grams per kilometre driven.
2 The car’s CO 2 emissions figure is that specified figure.
3 This is subject to section 138 (automatic car for a disabled employee).
Official source: legislation.gov.uk
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