# The Income Tax (Replacement Cars) Regulations 1994, Regulation 5: Modifications of Schedule 6


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.

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Source: https://www.legislation.gov.uk/uksi/1994/778/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-replacement-cars-regulations-1994/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.