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Section 136A Car with a CO2 emissions figure: registration on or after IP completion dayF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This section applies to a car first registered on or after IP completion day if it is so registered on the basis of a qualifying emissions certificate.

(2)

The car’s CO2 emissions figure is the figure specified in the qualifying emissions certificate 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.

(3)

For the purpose of determining the car’s CO2 emissions figure ignore any values specified in the qualifying emissions certificate that are not WLTP (worldwide harmonised light vehicles test procedures) values.

(4)

Subsection (2) is subject to—

(a)

section 137A (bi-fuel cars registered after IP completion day), and

(b)

section 138 (automatic car for a disabled employee).

(F25)

Subsection (2) is also subject to section 138A (certain cars with a CO2 emissions figure and an electric range figure).

Annotations

Textual amendments

F1

S. 136A inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 4(2)

F2

S. 136A(5) inserted (with effect in accordance with s. 19(4) of the amending Act) by Finance Act 2026 (c. 11), s. 19(2)(4) (with s. 19(5)-(9))

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