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Income Tax (Earnings and Pensions) Act 2003

Section 125: Meaning of “accessory” and related terms

458.This section defines “accessory”. The section derives from parts of sections 168A(9), (10) and (11), 168AB(1) and (4), 168B(8), 168C(3), 168D(5) and 168F(9) of ICTA.

459.Subsection (1) defines “qualifying accessory”.

460.Subsection (2) lists certain items that are not treated as accessories.

461.Subsection (3) states an exception to one item in subsection (2).

462.Subsection (4) distinguishes between a “standard accessory” and a “non-standard accessory”. The term “equivalent to” in the definition of “standard accessory” does not mean “identical to”. It accommodates slight changes to the specification of particular models of cars, which manufacturers may make from time to time but which do not result in changes to their published prices.

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