{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-135",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-135.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/135",
  "kind": "section",
  "number": "135",
  "heading": "Car with a CO2 emissions figure: pre-October 1999 registration",
  "text": "(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—\n(a) it conformed to a vehicle type with an EC type-approval certificate (see section 171(1)), or\n(b) it had a UK approval certificate (see section 171(1)),\nwhich specifies a CO2 emissions figure in terms of grams per kilometre driven.\n(2) The car’s CO2 emissions figure is that specified figure.\n(3) This is subject to section 138 (automatic car for a disabled employee).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/135",
    "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."
}