Below are details of the amendments that were published on 25 March 2009 (see the update index for all updates).
| Section | Title and details of update |
| EIM23656 | Car Benefit – Clarification of text regarding identification of cars to be included in an averaging arrangement |
| EIM23658 | Car Benefit – Clarification of text regarding groups of cars to be included in an averaging arrangement |
| EIM23665 | Car Benefit – Clarification of text regarding multi franchise locations included in an averaging arrangement |
