{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-137",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-137.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/137",
  "kind": "section",
  "number": "137",
  "heading": "Car with a CO2 emissions figure: bi-fuel cars : registration from 1st January 2000 to IP completion day",
  "text": "(1) This section applies to a car first registered on or after 1st January 2000 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 separate CO2 emissions figures in terms of grams per kilometre driven for different fuels.\n(2) The car’s CO2 emissions figure is—\n(a) the lowest figure specified, or\n(b) if there is more than one figure specified in relation to each fuel, the lowest CO2 emissions (combined) figure specified.\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 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. 137(1) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 5(1)(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 137(2A) inserted (with effect in accordance with s. 48(12) of the amending Act) by Finance Act 2018 (c. 3), s. 48(10)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 137(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(3)(a)(i)(5)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 137(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(3)(a)(ii)(5)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 137(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(3)(a)(iii)(5)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 137(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(3)(b)(5)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 137(3) substituted (with effect in accordance with s. 48(12) of the amending Act) by Finance Act 2018 (c. 3), s. 48(10)(b)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 137 heading inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 5(1)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/137",
    "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."
}