{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-23.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/11/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) Part 2 of Schedule 1 (defined expressions) is amended as follows.\n(2) In the entry relating to “car (in Part 2)”, for “section 81” substitute “ section 268A ”.\n(3) Insert at the appropriate places—\n“\napplicable CO2 emissions figure (in Part 2)\nsection 268C\n”\n“\nelectrically-propelled (in Part 2)\nsection 268B\n”\n“\nhire car for a disabled person (in Part 2)\nsection 268D\n”\n“\nmotor cycle (in Part 2)\nsection 268A\n”\n“\nqualifying emissions certificate (in Part 2)\nsection 268C\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/11/paragraph/23",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}