25(1)Section 131 (replacement accessories) is amended as follows.U.K.
(2)In subsection (1), in the words before paragraph (a), after “applies” insert “ for the purposes of sections 121(1) and 121B(1) ”.
(3)After subsection (1) insert—
“(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 of the benefit of the car for the tax year, and
(b)references to step 2 of section 121(1) are to be read as references to step 2 of section 121B(1).”