# Income Tax (Earnings and Pensions) Act 2003, 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 but before IP completion day to which section 136 (registration from 1st October 1999 to IP completion day) applies, ...
(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 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
(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/134 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-134
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.