Part 2 Amendments of ITEPA 2003
Finance Act 2022 (2022 c 3) | Legislation

Part 2 Amendments of ITEPA 2003

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Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc) is amended as follows.

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In section 134(1) (meaning of car with a CO2 emissions figure)—

(a)     in paragraph (b)—

(i)     after “October 1999†insert “but before IP completion dayâ€;

(ii)     after “section 136†insert “(registration from 1st October 1999 to IP completion day)â€;

(b)     at the end of paragraph (b) omit “or†and insert—

“(ba)     a car first registered on or after IP completion day to which section 136A (registration on or after IP completion day) applies,â€;

(c)     in paragraph (c)—

(i)     after “January 2000†insert “but before IP completion dayâ€;

(ii)     after “(bi-fuel cars†insert “: registration from 1st January 2000 to IP completion dayâ€;

(d)     at the end of paragraph (c) insert “, or

(d)     a car first registered on or after IP completion day to which section 137A (bi-fuel cars: registration on or after IP completion day) applies.â€

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