Related Commentary  Related HMRC Manuals

104AA(1)  “Main rate car” means–

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

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

(c)a car that is electrically-propelled.

104AA(2)  For the purposes of this section a car has low CO2 emissions if it meets conditions A and B.

104AA(3)  Condition A is that, when the car is first registered, it is so registered on the basis of a qualifying emissions certificate.

104AA(4)  Condition B is that the applicable CO2 emissions figure in relation to the car does not exceed 50 grams per kilometre driven.

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