{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-5D",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-5D.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/6/paragraph/5D",
  "kind": "paragraph",
  "number": "5D",
  "heading": null,
  "text": "(1) This paragraph applies where the car—\n(a) is propelled solely by diesel, and\n(b) is first registered on or after 1st January 1998.\n(2) The appropriate percentage for the year is whichever is the smaller of—\n(a) the percentage which is 3% greater than the appropriate percentage for the year ascertained in accordance with paragraphs 2 to 5C above, and\n(b) 35%.\n(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.\n(4) This paragraph is subject to any regulations under paragraph 5E below (power to provide for discounts).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/6/paragraph/5D",
    "retrieved_at": "2026-10-29T09:49:54.309394+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."
}