# Income and Corporation Taxes Act 1988, Paragraph 5

Extent: E+W+S+N.I.

Where the car—
(a) is first registered on or after 1st January 2000, and
(b) is so registered on the basis of an EC certificate of conformity, or UK approval certificate, that specifies separate CO2 emissions figures in terms of grams per kilometre driven for different fuels,
then, for the purposes of paragraph 3 above, “the applicable CO2 emissions figure” is the lowest figure specified or, if there is more than one figure specified in relation to each fuel, the lowest CO2 emissions (combined) figure specified.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/6/paragraph/5 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.