Income Tax (Earnings and Pensions) Act 2003, Section 134 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)In this Chapter a “car with a CO2 emissions figure” means—
(a)a car first registered on or after 1st January 1998 but before 1st October 1999 to which section 135 applies,
(b)a car first registered on or after 1st October 1999 [F1but before IP completion day] to which section 136 [F2(registration from 1st October 1999 to IP completion day)] applies, F3...
[F4(ba)a car first registered on or after IP completion day to which section 136A (registration on or after IP completion day) applies,]
(c)a car first registered on or after 1st January 2000 [F5but before IP completion day] which is a car to which section 137 (bi-fuel cars [F6: registration from 1st January 2000 to IP completion day]) applies [F7, or
(d)a car first registered on or after IP completion day to which section 137A (bi-fuel cars: registration on or after IP completion day) applies.]
(2)In this Chapter a “car without a CO2 emissions figure” means any other car first registered on or after 1st January 1998.
Textual Amendments
F1Words in s. 134(1)(b) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(a)(i)
F2Words in s. 134(1)(b) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(a)(ii)
F3Word in s. 134(1)(b) omitted (24.2.2022) by virtue of Finance Act 2022 (c. 3), Sch. 18 para. 3(b)
F4S. 134(1)(ba) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(b)
F5Words in s. 134(1)(c) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(c)(i)
F6Words in s. 134(1)(c) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(c)(ii)
F7S. 134(1)(d) and word inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 3(d)
Modifications etc. (not altering text)
C1Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)
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