14(1)Section 45D (expenditure on cars with low carbon dioxide emissions) is amended as follows.U.K.
(2)In subsection (1), for paragraph (c) substitute—
“(c)the car—
(i)is electrically-propelled, or
(ii)has low CO2 emissions, and”.
(3)In subsection (2), for “a car with low CO2 emissions is a car which” substitute “ a car has low CO2 emissions if it ”.
(4)In subsection (3), for the words from “an EC certificate” to the end substitute “ a qualifying emissions certificate. ”
(5)In subsection (4), for “in the case of” substitute “ in relation to ”.
(6)Omit subsections (5) and (6).
(7)In subsection (8)—
(a)after “car” insert “ is to a car within the meaning of section 268A, except that it ”, and
(b)omit paragraph (b) (and the “but” before it).
(8)Omit subsections (9) and (10).
(9)After subsection (10) insert—
“(11)In this section—
“applicable CO2 emissions figure” and “qualifying emissions certificate” have the meanings given in section 268C;
“electrically-propelled” has the meaning given in section 268B.”