[168AB.-Equipment etc. to enable car to run on road fuel gas.  

(1) Equipment by means of which the car is capable of running on road fuel gas shall not be regarded as an accessory for the purposes of section 168A.
(2) Where the car is manufactured in such way as to be capable of running on road fuel gas, the price of the car as regards each relevant year shall be treated as the price given by section 168A, reduced by so much of that price as it is reasonable to attribute to the car's being manufactured in that way rather than in such a way as to be capable of running only on petrol.
(3) In this section "road fuel gas" means any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and which is for use as fuel in road vehicles

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.]
[ (4) This section does not apply in relation to cars to which paragraph 5 of Schedule 6 to this Act applies (bi-fuel cars taxed by reference to CO2 emissions figure) ¹⁸⁹ .]

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188 1998 s.60(3), (6) for 1998-99 and subsequent years of assessment. 189 2000 s.59 and Sch.11 para.2 for 2002-03 and subsequent years of assessment.