s 142 Car first registered before 1st January 1998: the appropriate percentage
(1) The appropriate percentage for a car first registered before 1st January 1998 is determined under this section. (2) If the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is— Table For this purpose a car’s cylinder capacity is the capacity of its engine as calculated for the purposes of VERA 1994. (3) If subsection (2) does not apply, the appropriate percentage for the year is 37% . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .