# Income Tax (Earnings and Pensions) Act 2003, Section 137: Car with a CO2 emissions figure: bi-fuel cars : registration from 1st January 2000 to IP completion day

Extent: E+W+S+N.I.

(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—
(a) an EC certificate of conformity (see section 171(1)), or
(b) a UK approval certificate (see section 171(1)),
which specifies separate CO2 emissions figures in terms of grams per kilometre driven for different fuels.
(2) The car’s CO2 emissions figure is—
(a) the lowest figure specified, or
(b) if there is more than one figure specified in relation to each fuel, the lowest CO2 emissions (combined) figure specified.
(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.
(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) Subsection (2) 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/137 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-137
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.