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

(a) by substituting the following paragraph for paragraph (a):

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

(i) in respect of the CO₂ emissions of the vehicle -

(I) by reference to Table 1 to this subsection, or

(II) where -

(A) the level of CO₂ emissions cannot be confirmed by reference to the relevant EC type-approval certificate, EC certificate of conformity or vehicle registration certificate issued in another Member State, and

(B) the Commissioners are not satisfied of the level of CO₂ 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 Table 1 to this subsection of the value of the vehicle or €720, whichever is the greater,

and

(ii) in respect of the NOx emissions of the vehicle -

(I) by reference to -

(A) Table 2 to this subsection, and