- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 137 is up to date with all changes known to be in force on or before 04 November 2024. 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.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 452(2)(aa) inserted by 2013 c. 29 Sch. 23 para. 11
- s. 637T inserted by S.I. 2024/1012 reg. 3(7)
- s. 683(3D) inserted by S.I. 2024/1012 reg. 4(4)
- s. 707A inserted by 2024 c. 3 s. 36(4)
137Car with a CO2 emissions figure: bi-fuel cars [F1: registration from 1st January 2000 to IP completion day] U.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies to a car first registered on or after 1st January 2000 [F2but 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.
[F3(2A)For the purpose of determining the car's CO2 emissions figure [F4in a case where the car is first registered before 6 April 2020], ignore any WLTP (worldwide harmonised [F5light] vehicles test procedures) values specified in [F6the EC certificate of conformity or UK approval certificate].]
[F7(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)[F8Subsection (2)] is subject to section 138 (automatic car for a disabled employee).
Textual Amendments
F1Words in s. 137 heading inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 5(1)(a)
F2Words in s. 137(1) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 5(1)(b)
F3S. 137(2A) inserted (with effect in accordance with s. 48(12) of the amending Act) by Finance Act 2018 (c. 3), s. 48(10)(a)
F4Words in s. 137(2A) inserted (6.4.2020 with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(3)(a)(i)(5)
F5Word in s. 137(2A) substituted (6.4.2020 with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(3)(a)(ii)(5)
F6Words in s. 137(2A) substituted (6.4.2020 with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(3)(a)(iii)(5)
F7S. 137(2B) inserted (6.4.2020 with effect for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(3)(b)(5)
F8Words in s. 137(3) substituted (with effect in accordance with s. 48(12) of the amending Act) by Finance Act 2018 (c. 3), s. 48(10)(b)
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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