134Meaning of car with or without a CO2 emissions figureU.K.
(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.
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)