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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Cars: treatment of accessories

  • Section 125 Meaning of “accessory” and related terms
  • Section 125A Security features not to be regarded as accessories
  • Section 126 Amounts taken into account in respect of accessories
  • Section 127 The list price of an accessory
  • Section 128 Accessory: published price of the car manufacturer etc.
  • Section 129 Accessory: published price of the accessory manufacturer etc.
  • Section 130 The notional price of an accessory
  • Section 131 Replacement accessories
  1. Chapter 6 Taxable benefits: cars, vans and related benefits
  2. Crossheading Cars: treatment of accessories

Crossheading Cars: treatment of accessories

From legislation.gov.uk

Contents

  1. Section 125 Meaning of “accessory” and related terms
  2. Section 125A Security features not to be regarded as accessories
  3. Section 126 Amounts taken into account in respect of accessories
  4. Section 127 The list price of an accessory
  5. Section 128 Accessory: published price of the car manufacturer etc.
  6. Section 129 Accessory: published price of the accessory manufacturer etc.
  7. Section 130 The notional price of an accessory
  8. Section 131 Replacement accessories
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