Finance Act 2018

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Amendment of section 130 of Finance Act 1992 (interpretation)

36. Section 130 of the Finance Act 1992 is amended by—

(a) substituting the following for the definition of “CO2 emissions”:

“ ‘CO2 emissions’ means—

(a) in the case of a passenger or a light duty vehicle—

(i) unless the matter falls within subparagraph (ii) or (iii), the level of carbon dioxide (CO2) emissions for a vehicle measured in accordance with the provisions of Commission Regulation (EC) 715/2007 of 20 June 2007¹⁰ and listed in Annex VIII to Council Directive 2007/46/EC of 5 September 2007¹¹ , or

(ii) for a vehicle whose certificate of conformity issued on or after 1 September 2018, the level of carbon dioxide (CO2) emissions measured in accordance with Commission Regulation (EU) 1151/2017 of 1 June 2017¹² , or

(iii) the level of carbon dioxide (CO2) emissions for a vehicle measured in accordance with the Regulation referred to in subparagraph (ii) and determined using the correlation tool provided for in Commission Regulation (EU) 1153/2017 of 2 June 2017¹³ ,

or

(b) in the case of a heavy duty vehicle, the level of carbon dioxide (CO2) emissions measured in accordance with Commission Regulation (EC) 595/2009 of 18 June 2009¹⁴ ,

and, in the case of paragraph (a) of this definition, displayed in accordance with the provisions of Council Directive 1999/94/EC of 13 December 1999¹⁵ and, in the case of that paragraph or paragraph (b) of this definition, contained in the relevant EC type-approval certificate or EC certificate of conformity or any other appropriate documentation which confirms compliance with any measures taken to give effect in the State to any act of the European Union relating to the approximation of the laws of Member States in respect of type-approval for the type of vehicle concerned;”,

(b) inserting the following after the definition of “flexible fuel vehicle”:

“ ‘heavy oil’ has the same meaning as in section 94 of the Finance Act 1999 ;”,

and

(c) inserting the following after the definition of “prescribed”:

“ ‘propellant’ has the same meaning as in section 94 of the Finance Act 1999 ;”.

¹⁰ OJ No. L171, 29.6.2007, p. 1

¹¹ OJ No. L263, 9.10.2007, p. 1

¹² OJ No. L175, 7.7.2017, p. 1

¹³ OJ No. L175, 7.7.2017, p. 679

¹⁴ OJ No. L188, 18.7.2009, p. 1

¹⁵ OJ No. L12, 18.1.2000, p. 16