Section 137A — Income Tax (Earnings and Pensions) Act 2003: Car with a CO 2 emissions figure: bi-fuel cars registered on or after IP completion day
Text of the provision Official document
Car with a CO 2 emissions figure: bi-fuel cars registered on or after IP completion day 137A 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 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.
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 section 138 (automatic car for a disabled employee).
Official source: legislation.gov.uk
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