Diagnosis
A primary car record has already been created for this person for theperiod &V1& - &V2&. Although a person may have the use of more than onecompany car, he or she may only have one primary car at any one time.
For the purpose of calculating Class 1A National Insurancecontributions, the company car with the highest business mileage shouldbe treated as the primary car.

Procedure
If the company car involved here is to be treated as a secondary car,create this record for a secondary car.
However, if this car should be treated as the primary car, delimit theoriginal primary car record and then create this record for a primarycar.