{
  "url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/regulation-5.json",
  "legislation": "uksi/1994/778",
  "legislation_title": "The Income Tax (Replacement Cars) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/income-tax-replacement-cars-regulations-1994",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Modifications of Schedule 6",
  "text": "Paragraphs 2, 4 and 7 shall each be modified so as to provide in addition that the paragraph shall be applied as if the replacement had not been made and the replacement car were a continuation of the replaced car.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am (year 2002–3 and subsequent years of assessment)",
      "affecting": "uksi/2001/1123",
      "affecting_title": "The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) Regulations 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/778/regulation/5",
    "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."
}