Finance Act 2022 (c. 3)

SCHEDULES

SCHEDULE 18 Vehicle CO₂ emissions certificates

PART 2 Amendments of ITEPA 2003

6 (1) Section 171(1) (minor definitions: general) is amended as follows.

(2) After the definition of “EC type-approval certificate” insert—

• ““qualifying emissions certificate” has the same meaning as in CAA 2001 (see section 268C(1) of that Act);”.

(3) For the definition of “UK approval certificate” substitute—

• ““UK approval certificate” means—

  (a)

  a certificate issued under—

  (i)

  section 58(1) or (4) of the Road Traffic Act 1988, or

  (ii)

  Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I. 1)), or

  (b)

  any other certificate or document issued in the United Kingdom on the basis of which a vehicle is first registered, other than an EC certificate of conformity or an EC type-approval certificate.”

(4) Sub-paragraph (3) has effect in relation to the tax year 2017-18 and subsequent tax years.