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).