PART 6Miscellaneous and final

Emissions certificates for vehicles

101Vehicle CO2 emissions certificates

Schedule 18 makes provision about certificates in relation to the CO2 emissions of vehicles for the purposes of—

a

section 268C(1) of CAA 2001 (meaning of “qualifying emissions certificate”),

b

Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc), and

c

Part 1A of Schedule 1 to VERA 1994 (light passenger vehicles: rates of duty).