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 day”;

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

(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,”;

(c)     in paragraph (c)—

(i)     after “January 2000” insert “but before IP completion day”;

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

(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.”

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