126 Amounts taken into account in respect of accessories
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

126  Amounts taken into account in respect of accessories

(1)     The price of the following accessories is to be taken into account under step 2 of section 121(1) [and step 2 of section 121B(1)]—

(a)     in the case of a car with a list price, the price of any initial extra accessory, and

(b)     in the case of any

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