Section 135 Car with a CO2 emissions figure: pre-October 1999 registration
(1)
This section applies to a car first registered on or after 1st January 1998 but before 1st October 1999 if when it was so registered—
(a)
it conformed to a vehicle type with an EC type-approval certificate (see section 171(1)), or
(b)
it had a UK approval certificate (see section 171(1)),
which specifies a CO2 emissions figure in terms of grams per kilometre driven.
(2)
The car’s CO2 emissions figure is that specified figure.
(3)
This is subject to section 138 (automatic car for a disabled employee).
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