Section 134 Meaning of car with or without a CO2 emissions figure

(1)

In this Chapter a “car with a CO₂ emissions figure” means—

(a)

a car first registered on or after 1st January 1998 but before 1st October 1999 to which section 135 applies,

(b)

a car first registered on or after 1st October 1999 F1but before IP completion day to which section 136 F2(registration from 1st October 1999 to IP completion day) applies, ...

F3(ba)

a car first registered on or after IP completion day to which section 136A (registration on or after IP completion day) applies,

(c)

a car first registered on or after 1st January 2000 F4but before IP completion day which is a car to which section 137 (bi-fuel cars F5: registration from 1st January 2000 to IP completion day) applies F6, or

(d)

a car first registered on or after IP completion day to which section 137A (bi-fuel cars: registration on or after IP completion day) applies.

(2)

In this Chapter a “car without a CO₂ emissions figure” means any other car first registered on or after 1st January 1998.

Annotations

Textual amendments

F1: Words in s. 134(1)(b) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(a)(i)
F2: Words in s. 134(1)(b) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(a)(ii)
F3: S. 134(1)(ba) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(b)
F4: Words in s. 134(1)(c) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(c)(i)
F5: Words in s. 134(1)(c) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(c)(ii)
F6: S. 134(1)(d) and word inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(d)

Notes on Chapter 6

Modifications

C1: Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9
C2: Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10