SCHEDULES
SCHEDULE 18Vehicle CO2 emissions certificates
PART 2Amendments of ITEPA 2003
4
1
In section 136 (car with a CO2 emissions figure: post-September 1999 registration)—
a
in the heading, for “post-September 1999 registration” substitute “registration from 1st October 1999 to IP completion day”
;
b
in subsection (1) after “October 1999” insert “but before IP completion day”
;
c
in subsection (3) after “(bi-fuel cars” insert “: registration from 1st January 2000 to IP completion day”
.
2
After section 136 insert—
136ACar with a CO2 emissions figure: registration on or after IP completion day
1
This section applies to a car first registered on or after IP completion day if it is so registered on the basis of a qualifying emissions certificate.
2
The car’s CO2 emissions figure is the figure specified in the qualifying emissions certificate 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
For the purpose of determining the car’s CO2 emissions figure ignore any values specified in the qualifying emissions certificate that are not WLTP (worldwide harmonised light vehicles test procedures) values.
4
Subsection (2) is subject to—
a
section 137A (bi-fuel cars registered after IP completion day), and
b
section 138 (automatic car for a disabled employee).