3(1)In subsection (5) of section 168 (interpretation of provisions relating to cars) for paragraph (d) there shall be substituted the following paragraph—
“(d)the date of a car’s first registration is the date on which it was first registered under the [1971 c. 10.] Vehicles (Excise) Act 1971 or under corresponding legislation of any country or territory;”.
(2)For paragraph (e) of that subsection there shall be substituted the following paragraph—
“(e)the price of a car as regards a year shall be determined in accordance with the provisions contained in or made under sections 168A to 168G; and”.