SCHEDULES
SCHEDULE 18Vehicle CO2 emissions certificates
PART 2Amendments of ITEPA 2003
5
1
In section 137 (car with a CO2 emissions figure: bi-fuel cars)—
a
in the heading, at the end insert “: registration from 1st January 2000 to IP completion day”
;
b
in subsection (1) after “January 2000” insert “but before IP completion day”
.
2
After section 137 insert—
137ACar with a CO2 emissions figure: bi-fuel cars registered 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 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
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 section 138 (automatic car for a disabled employee).