(1) Section 135C of the Finance Act 1992 is amended -

(a) in subsection (1) -

(i) in paragraph (a) -

(I) by substituting "Subject to paragraph (aa), where a person" for "Where a person",

(II) by substituting "31 December 2020" for "31 December 2019", and

(III) in subparagraph (i), by substituting "paragraph (a)" for "paragraph (aa)", and

(ii) by inserting the following paragraph after paragraph (a):

"(aa) Paragraph (a) shall not apply to a category A vehicle or a category B vehicle -

(i) where the level of CO₂ emissions of the vehicle is greater than or equal to 81g/km, or

(ii) where -

(I) 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