36. Amendment of section 130 of Finance Act 1992 (interpretation)

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 2007 [OJ No. L171, 29.6.2007, p. 1] and listed in Annex VIII to Council Directive 2007/46/EC of 5 September 2007 [OJ No. L263, 9.10.2007, p. 1], 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 2017 [OJ No. L175, 7.7.2017, p. 1], 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 prov

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