Section 136 Car with a CO2 emissions figure: registration from 1st October 1999 to IP completion dayF9

United Kingdom

(1)

This section applies to a car first registered on or after 1st October 1999 F1but before IP completion day if it is so registered on the basis of—

(a)

an EC certificate of conformity (see section 171(1)), or

(b)

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 unless more than one figure is specified, in which case the car’s CO₂ emissions figure is the figure specified as the CO₂ emissions (combined) figure.

F2(2A)

For the purpose of determining the car's CO₂ emissions figure F3in a case where the car is first registered before 6 April 2020, ignore any WLTP (worldwide harmonised F4light vehicles test procedures) values specified in F5the EC certificate of conformity or UK approval certificate.

F6(2B)

For the purpose of determining the car's CO₂ emissions figure in a case where the car is first registered on or after 6 April 2020, ignore any values specified in the EC certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.

(3)

F7Subsection (2) is subject to—

(a)

section 137 (bi-fuel cars F8: registration from 1st January 2000 to IP completion day), and

(b)

section 138 (automatic car for a disabled employee).

Annotations

Textual amendments

F1: Words in s. 136(1) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 4(1)(b)
F2: S. 136(2A) inserted (with effect in accordance with s. 48(12) of the amending Act) by Finance Act 2018 (c. 3), s. 48(9)(a)
F3: Words in s. 136(2A) inserted (6.4.2020 with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(2)(a)(i)(5)
F4: Word in s. 136(2A) substituted (6.4.2020 with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(2)(a)(ii)(5)
F5: Words in s. 136(2A) substituted (6.4.2020 with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(2)(a)(iii)(5)
F6: S. 136(2B) inserted (6.4.2020 with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(2)(b)(5)
F7: Words in s. 136(3) substituted (with effect in accordance with s. 48(12) of the amending Act) by Finance Act 2018 (c. 3), s. 48(9)(b)
F8: Words in s. 136(3) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 4(1)(c)
F9: Words in s. 136 heading substituted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 4(1)(a)

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