131 Replacement accessories
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

131  Replacement accessories

(1)     This section applies [for the purposes of sections 121(1) and 121B(1)] where—

(a)     a later accessory is available with the car in the tax year in question,

(b)     that accessory (“the new accessory”) replaced another qualifying accessory (“the old accessory”) in that year or an earlier tax year, and

(c)     the new accessory is of the same kind as the old accessory.

[(1A)     In the application of this section for the purposes of section 121B(1)—

(a)     references to the cash equivalent of the benefit of the car for the tax year are to be read as references to the modified cash equivalent

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