{
  "url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994",
  "json_url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994.json",
  "id": "uksi/1994/778",
  "title": "The Income Tax (Replacement Cars) Regulations 1994",
  "short_title": "Income Tax (Replacement Cars) 1994",
  "long_title": "These Regulations are made by the Treasury under paragraph 8 of Schedule 6 to the Income and Corporation Taxes Act 1988 (“paragraph 8” and “Schedule 6” respectively), as substituted by paragraph 5 of Schedule 3 to the Finance Act 1993. Paragraph 8 provides that where a car (“the replaced car”) is normally available to an employee but for a period of less than 30 days is not available to him, another car (“the replacement car”) is made available to the employee to replace the replaced car for the whole or part of that period, and such other conditions as may be prescribed by the regulations are fulfilled, Schedule 6 shall have effect in relation to the cars concerned subject to such modifications as are prescribed by the regulations.",
  "citation": "S.I. 1994/778",
  "type": "uksi",
  "year": "1994",
  "number": "778",
  "version": "current",
  "date": "1994-03-15",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Modifications of Schedule 6 introductory",
      "url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Prescribed condition in relation to replacement cars",
      "url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Modifications of Schedule 6",
      "url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Modifications of Schedule 6",
      "url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "ukpga/2003/1",
      "affecting_title": "Income Tax (Earnings and Pensions) Act 2003",
      "affecting_provisions": "Sch. 8 Pt. 2"
    },
    {
      "type": "am (year 2002–3 and subsequent years of assessment)",
      "affected_provisions": "reg 5",
      "affecting": "uksi/2001/1123",
      "affecting_title": "The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) Regulations 2001",
      "affecting_provisions": "reg 8"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "schedule/6/paragraph/8"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/778",
    "retrieved_at": "2026-10-29T13:36:43.495513+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."
}