Section 146 — Income Tax (Earnings and Pensions) Act 2003: Cars that run on road fuel gas

Cars that run on road fuel gas 146 1 This section applies for the purposes of sections 121 and 121B if the car—

a has been manufactured so as to be capable of running on road fuel gas, and b is not a car to which section 137 (different CO 2 emissions figure for bi-fuel cars) applies.

2 The price of the car found under step 1 of section 121(1) or (as the case may be) step 1 of section 121B(1) is to be reduced by so much of that price as it is reasonable to attribute to the car being manufactured in such a way as to be capable of running on road fuel gas rather than in such a way as to be capable of running only on petrol.