170Orders etc. relating to this ChapterU.K.
(1)The Treasury may by order substitute a greater amount for that for the time being specified in—
(a)step 4 of section 121(1) (car: maximum interim sum),
(b)section 126(3)(d) (car: minimum price of later accessory),
(c)section 132(3)(b) (car: maximum contributions deduction),
(d)section 147(1)(b) (classic car: minimum value), or
(e)section 147(7)(b) (classic car: maximum contributions deduction).
(2)An order under subsection (1) must specify the tax years to which it applies.
(3)The Treasury may by order provide for a “lower threshold” different from that specified in the Table in section 139(4) (car with a CO2 emissions figure) to apply for tax years beginning on or after 6th April 2005 or such later date as may be specified in the order.
(4)The Treasury may by regulations provide for the value of the appropriate percentage as determined under sections 139 to 141 to be reduced—
(a)by such amount,
(b)in such circumstances, and
(c)subject to such conditions,
as may be prescribed in the regulations.
(5)The Treasury may by order substitute a different amount for that specified in section 150(1) (car fuel: cash equivalent).
(6)An order under subsection (5) must specify the tax years to which it applies, being tax years beginning after that in which it is made.