Income Tax (Earnings and Pensions) Act 2003 section 135

Car with a CO2 emissions figure: pre-October 1999 registration

Section 135 explains how to determine the CO2 emissions figure for certain cars first registered between 1 January 1998 and 30 September 1999, using the figure from the car's European or UK approval certificate.

• Applies to cars first registered on or after 1 January 1998 but before 1 October 1999 that held either an EC type-approval certificate or a UK approval certificate specifying a CO2 emissions figure in grams per kilometre
• The CO2 emissions figure for the car is the figure stated on the relevant certificate at the time of first registration
• This rule only applies where the certificate expressly specifies the CO2 emissions figure in grams per kilometre driven
• A separate rule in section 138 may apply where the car is an automatic vehicle provided for a disabled employee, which can alter the emissions figure used