UV/IR filter is used to correct for infra-red contamination resulting in magenta cast of some black object . Use of UV/IR filter introduces a new problem- wideangle lenses (35mm & wider) develops cyan shift at the corners(cyan vignetting). The extent & amount varies with the lens used. That's where coding comes in. With coded lenes, the firmware is able to know what lens is used & introduce the correct amount of correction for the cyan shift.
However, for longer lenses, the cyan shifting is insignificant so coded lenses not necessary unless you also want to have focal length encoded in exif data.