Prescribed reduction of value of appropriate percentage—electrically propelled cars

4.—(1) In the circumstances prescribed by paragraph (2) the value of the appropriate percentage shall be reduced by the amount prescribed by paragraph (3).

(2) The circumstances prescribed by this paragraph are circumstances where the car—

(a) is first registered on or after 1st January 1998, and

(b) is an electically propelled vehicle for the purposes of Schedule 6.

(3) The amount prescribed by this paragraph is 6%.