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
C1136Car with a CO2 emissions figure: post-September 1999 registration
1
This section applies to a car first registered on or after 1st October 1999 if it is so registered on the basis of—
a
an EC certificate of conformity (see section 171(1)), or
b
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 unless more than one figure is specified, in which case the car’s CO2 emissions figure is the figure specified as the CO2 emissions (combined) figure.
3
This is subject to—
a
section 137 (bi-fuel cars), and
b
section 138 (automatic car for a disabled employee).