Section 101 | Vehicle CO2 emissions certificates

Schedule 18 makes provision about certificates in relation to the CO2 emissions of vehicles for the purposes of—

(a)section 268C(1) of CAA 2001 (meaning of “qualifying emissions certificate”),

(b)Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc), and

(c)Part 1A of Schedule 1 to VERA 1994 (light passenger vehicles: rates of duty).