{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-136",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-136.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/136",
  "kind": "section",
  "number": "136",
  "heading": "Car with a CO2 emissions figure: registration from 1st October 1999 to IP completion day",
  "text": "(1) This section applies to a car first registered on or after 1st October 1999 but before IP completion day if it is so registered on the basis of—\n(a) an EC certificate of conformity (see section 171(1)), or\n(b) 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 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.\n(2A) For the purpose of determining the car's CO2 emissions figure in a case where the car is first registered before 6 April 2020, ignore any WLTP (worldwide harmonised light vehicles test procedures) values specified in the EC certificate of conformity or UK approval certificate.\n(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.\n(3) Subsection (2) is subject to—\n(a) section 137 (bi-fuel cars : registration from 1st January 2000 to IP completion day), and\n(b) section 138 (automatic car for a disabled employee).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 136(1) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 4(1)(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 136(3) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 4(1)(c)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 136 heading substituted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 4(1)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/136",
    "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."
}