Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 6Taxable benefits: cars, vans and related benefits
Cars: the appropriate percentage
C1134Meaning of car with or without a CO2 emissions figure
1
In this Chapter a “car with a CO2 emissions figure” means—
a
a car first registered on or after 1st January 1998 but before 1st October 1999 to which section 135 applies,
b
a car first registered on or after 1st October 1999 to which section 136 applies, or
c
a car first registered on or after 1st January 2000 which is a car to which section 137 (bi-fuel cars) applies.
2
In this Chapter a “car without a CO2 emissions figure” means any other car first registered on or after 1st January 1998.