(1) Section 132 of the Finance Act 1992 is amended in subsection (3) -

(a) by substituting the following for paragraphs (a), (aa) and (b):

 "(a) in case the vehicle the subject of the registration or declaration concerned is a category A vehicle -

(i) by reference to the Table to this subsection, or

(ii) where -

(I) the level of CO2 emissions cannot be confirmed by reference to the relevant EC type-approval certificate or EC certificate of conformity, and

(II) the Commissioners are not satisfied of the level of CO 2 emissions by reference to any other document produced in support of the declaration for registration,

at the rate of an amount equal to the highest percentage specified in the Table to this subsection of the value of the vehicle or €720, whichever is the greater,",

and

(b) by inserting the following Table after paragraph (f):