介绍性文本1.引文，开始和生效2.解释3.规定的仅由柴油驱动的适当百分比车辆的价值降低4.规定的适当百分比电动车辆的价值降低5.规定的可由电力驱动的适当百分比混合动力车辆的价值降低石油6.附表6第5段所适用的只由道路燃料气及两用燃料汽车驱动的适当百分比汽车的订明减值7.附表6第5段不适用的适当百分比两用燃料汽车的订明减值8.所得税（替代汽车）规例的修订1994签名解释性说明

Introductory Text1.Citation, commencement and effect2.Interpretation3.Prescribed reduction of value of appropriate percentage—cars propelled solely by diesel4.Prescribed reduction of value of appropriate percentage—electrically propelled cars5.Prescribed reduction of value of appropriate percentage—hybrid cars capable of being propelled by electricity and petrol6.Prescribed reduction of value of appropriate percentage—cars propelled solely by road fuel gas and bi-fuel cars to which paragraph 5 of Schedule 6 applies7.Prescribed reduction of value of appropriate percentage—bi-fuel cars to which paragraph 5 of Schedule 6 does not apply8.Amendment to the Income Tax (Replacement Cars) Regulations 1994SignatureExplanatory Note