Finance Act 2022 (c. 3)

PART 6 U.K. Miscellaneous and final

Emissions certificates for vehicles U.K.

101 Vehicle CO₂ emissions certificates U.K.

Schedule 18 makes provision about certificates in relation to the CO₂ emissions of vehicles for the purposes of—

(a) section 268C(1) of CAA 2001 (meaning of “qualifying emissions certificate”),

(b) Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc), and

(c) Part 1A of Schedule 1 to VERA 1994 (light passenger vehicles: rates of duty).