SCHEDULES
F1SCHEDULE 6 Taxation of Directors and Others in Respect of Cars
Car with CO2 emissions figure
3
1
This paragraph applies where—
a
the car—
i
is first registered on or after 1st January 1998 but before 1st October 1999, and
ii
when so registered conformed to a vehicle type with an EC type-approval certificate, or had a UK approval certificate, that specifies a CO2 emissions figure in terms of grams per kilometre driven, or
b
the car—
i
is first registered on or after 1st October 1999, and
ii
is so registered on the basis of an EC certificate of conformity or UK approval certificate that specifies a CO2 emissions figures in terms of grams per kilometre driven.
2
In this paragraph references to “the applicable CO2 emissions figure” are—
a
if the car is within sub-paragraph (1)(a) above, to the figure mentioned in paragraph (ii) of that sub-paragraph, and
b
if the car is within sub-paragraph (1)(b) above—
i
where the EC certificate of conformity or UK approval certificate specifies only one CO2 emissions figure, that figure, and
ii
where it specifies more than one, the figure specified as the CO2 emissions (combined) figure.
This is subject to paragraph 5 (bi-fuel cars) and paragraph 5A (disabled drivers).
3
Where the applicable CO2 emissions figure does not exceed the lower threshold for the year the appropriate percentage for the year is 15% (“the basic percentage”).
4
Where the applicable CO2 emissions figure exceeds the lower threshold for the year, the appropriate percentage for the year is whichever is the smaller of—
a
the basic percentage increased by 1% for each 5 grams per kilometre by which the applicable CO2 emissions figure exceeds the lower threshold for the year, and
b
35%.
5
This paragraph is subject to paragraph 5D (diesel car supplement) and any regulations under paragraph 5E (power to provide for discounts).
Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7