Section 136A — Income Tax (Earnings and Pensions) Act 2003: Car with a CO 2 emissions figure: registration on or after IP completion day

Car with a CO 2 emissions figure: registration on or after IP completion day 136A 1 This section applies to a car first registered on or after IP completion day if it is so registered on the basis of a qualifying emissions certificate.

2 The car’s CO 2 emissions figure is the figure specified in the qualifying emissions certificate unless more than one figure is specified, in which case the car’s CO 2 emissions figure is the figure specified as the CO 2 emissions (combined) figure.

3 For the purpose of determining the car’s CO 2 emissions figure ignore any values specified in the qualifying emissions certificate that are not WLTP (worldwide harmonised light vehicles test procedures) values.

4 Subsection (2) is subject to—

a section 137A (bi-fuel cars registered after IP completion day),

and b section 138 (automatic car for a disabled employee).

5 Subsection (2) is also subject to section 138A (certain cars with a CO 2 emissions figure and an electric range figure).