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

(a) by the substitution of the following paragraph for paragraph (c):

"(c) in case it is a category B vehicle -

(i) in case it is a vehicle in respect of which the level of CO2 emissions measured in the manner referred to in subparagraph (ii) of paragraph (a) of the definition of "CO2 emissions" in section 130 is confirmed by reference to any document produced in support of the declaration for registration, by reference to Table 3 to this subsection,

(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

(II) 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 3 to this subsection of the value of the vehicle or €266, whichever is the greater, or