135Car with a CO2 emissions figure: pre-October 1999 registrationU.K.
(1)This section applies to a car first registered on or after 1st January 1998 but before 1st October 1999 if when it was so registered—
(a)it conformed to a vehicle type with an EC type-approval certificate (see section 171(1)), or
(b)it had a UK approval certificate (see section 171(1)),
which specifies a CO2 emissions figure in terms of grams per kilometre driven.
(2)The car’s CO2 emissions figure is that specified figure.
(3)This is subject to section 138 (automatic car for a disabled employee).
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)