Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 142: Car first registered before 1st January 1998: the appropriate percentage
539.This section gives the “appropriate percentage” to be used at Step 6  in section 121(1) of this Act to calculate the cash equivalent for a car registered before 1 January 1998. Such cars are less likely to have a recognised CO2 emissions figure, so a different and consistent basis is used for all such cars. The section derives from paragraphs 5F(1), (2) and (3) and 5G of Schedule 6 to ICTA.
540.Subsection (1) states to which cars the section applies, namely those first registered before 1 January 1998.
541.Subsection (2) applies to cars with an internal combustion engine that has one reciprocating piston or more. The appropriate percentage increases with engine size. For cars driven by an internal combustion engine with one reciprocating piston or more the “appropriate percentage” is the same, irrespective of the fuel used.
542.Subsection (3) gives the appropriate percentage for cars not within subsection (2).
543.Subsection (4) defines an “electrically propelled vehicle” for the purposes of this section.