136 Car with a CO2 emissions figure: [registration from 1st October 1999 to IP completion day]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

136  Car with a CO2 emissions figure: [registration from 1st October 1999 to IP completion day]

(1)     This section applies to a car first registered on or after 1st October 1999 [but before IP completion day] if it is so registered on the basis of—

(a)     an EC certificate of conformity (see section 171(1)), or

(b)     a UK

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