The Income Tax (Car Benefits) (Replacement Accessories) Regulations 1994

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Cases where replacing accessory not superior to replaced accessory

5. 4. Cases where replacing accessory superior to replaced accessory

6. 5. Meaning of superior replacing accessory

7. Signature

8. Explanatory Note