Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 6Taxable benefits: cars, vans and related benefits
Cars: appropriate percentage: first registered on or after 1st January 1998
C1135Car with a CO2 emissions figure: pre-October 1999 registration
1
This section applies to a car first registered on or after 1st January 1998 but before 1st October 1999 if when it was so registered—
a
it conformed to a vehicle type with an EC type-approval certificate (see section 171(1)), or
b
it had a UK approval certificate (see section 171(1)),
which specifies a CO2 emissions figure in terms of grams per kilometre driven.
2
The car’s CO2 emissions figure is that specified figure.
3
This is subject to section 138 (automatic car for a disabled employee).