Section 104AA | Meaning of “main rate car” ^F1F2

(1)“Main rate car” means—^F1F2

(a)a car that is first registered before 1 March 2001,^F1F2

(b)a car that has low CO2 emissions, or^F1F2

(c)a car that is electrically-propelled.^F1F2

(2)For the purposes of this section a car has low CO2 emissions if it meets conditions A and B.^F1F2

(3)Condition A is that, when the car is first registered, it is so registered on the basis of a qualifying emissions certificate.^F1F2

(4)Condition B is that the applicable CO2 emissions figure in relation to the car does not exceed 50 grams per kilometre driven.^F1F2F3

(5)The Treasury may by order amend the amount from time to time specified in subsection (4).^F1F2

(6)An order under subsection (5) may contain transitional provision and savings.^F1F2

(7)In this section—^F1F2

“applicable CO2 emissions figure” and “qualifying emissions certificate” have the meanings given in section 268C;

“car” has the meaning given in section 268A;

“electrically-propelled” has the meaning given in section 268B.