# Income Tax (Earnings and Pensions) Act 2003, 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).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/135 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-135
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.