{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-134",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-134.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/134",
  "kind": "section",
  "number": "134",
  "heading": "Meaning of car with or without a CO2 emissions figure",
  "text": "(1) In this Chapter a “car with a CO2 emissions figure” means—\n(a) a car first registered on or after 1st January 1998 but before 1st October 1999 to which section 135 applies,\n(b) a car first registered on or after 1st October 1999 but before IP completion day to which section 136 (registration from 1st October 1999 to IP completion day) applies, ...\n(ba) a car first registered on or after IP completion day to which section 136A (registration on or after IP completion day) applies,\n(c) a car first registered on or after 1st January 2000 but before IP completion day which is a car to which section 137 (bi-fuel cars : registration from 1st January 2000 to IP completion day) applies , or\n(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.\n(2) In this Chapter a “car without a CO2 emissions figure” means any other car first registered on or after 1st January 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 134(1)(b) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 134(1)(b) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 134(1)(ba) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 134(1)(c) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(c)(i)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 134(1)(c) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(c)(ii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 134(1)(d) and word inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/134",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}