14 Cars: security features not to be regarded as accessories
Finance Act 2012 (2012 c 14) | Legislation

14  Cars: security features not to be regarded as accessories

(1)     ITEPA 2003 is amended as follows.

(2)     In section 125 (meaning of “accessory” and related terms) after subsection (3) insert—

“(3A)     Subsection (2) needs to be read with section 125A (security features not to be regarded as accessories).”

(3)     After that section insert—

“125A Security features not to be regarded

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