Sorry if this is a stupid question but I'm not sure of the answer despite reading up on it. I understand that cars with a list price of £40k are subject to an extra annual supplement for 5 years of £355. If you buy a secondhand car well priced below £40k but the original list price when it was new was over £40k, does the annual supplement still apply? Again, sorry if this is a daft question but it isn't clear to me when reading the guidance!