125 Meaning of “accessory” and related terms
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Cars: treatment of accessories

125  Meaning of “accessory” and related terms

(1)     In this Chapter “qualifying accessory” means an accessory which—

(a)     is made available for use with the car without any transfer of the property in the accessory,

(b)     is made available by reason of the employment, and

(c)

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