Paragraph 5D

United Kingdom

(1)

This paragraph applies where the car—

(a)

is propelled solely by diesel, and

(b)

is first registered on or after 1st January 1998.

(2)

The appropriate percentage for the year is whichever is the smaller of—

(a)

the percentage which is 3% greater than the appropriate percentage for the year ascertained in accordance with paragraphs 2 to 5C above, and

(b)

35%.

(3)

In sub-paragraph (1) “diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council.

(4)

This paragraph is subject to any regulations under paragraph 5E below (power to provide for discounts).

Notes on Schedule 6

Textual amendments

F1: Schs. 6, 6A, 7, 7A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 paras. 110, 111, Sch 8 Pt. 1 (with Sch. 7)