Version Superseded: 06/04/2008
Point in time view as at 01/09/2003. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 135 is up to date with all changes known to be in force on or before 09 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)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).
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