Section 137 — Income Tax (Earnings and Pensions) Act 2003: Car with a CO 2 emissions figure: bi-fuel cars : registration from 1st January 2000 to IP completion day

Car with a CO 2 emissions figure: bi-fuel cars : registration from 1st January 2000 to IP completion day 137 1 This section applies to a car first registered on or after 1st January 2000 but 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 CO 2 emissions figures in terms of grams per kilometre driven for different fuels.

2 The car’s CO 2 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 CO 2 emissions (combined) figure specified. 2A For the purpose of determining the car's CO 2 emissions figure in a case where the car is first registered before 6 April 2020 , ignore any WLTP (worldwide harmonised light vehicles test procedures) values specified in the EC certificate of conformity or UK approval certificate . 2B For the purpose of determining the car's CO 2 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 Subsection (2) is subject to section 138 (automatic car for a disabled employee).