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
137Car with a CO2 emissions figure: bi-fuel cars
1
This section applies to a car first registered on or after 1st January 2000 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 separate CO2 emissions figures in terms of grams per kilometre driven for different fuels.
2
The car’s CO2 emissions figure is—
a
the lowest figure specified, or
b
if there is more than one figure specified in relation to each fuel, the lowest CO2 emissions (combined) figure specified.
3
This is subject to section 138 (automatic car for a disabled employee).