The Income Tax (Car Benefits) (Replacement Accessories) Regulations 1994 No. 777

Interpretation

2.—(1) In these Regulations unless the context otherwise requires—

• “accessory” shall be construed in accordance with subsection (11) of section 168A;

• “list price” shall be construed in accordance with subsection (2) of section 168A;

• “optional accessory” has the meaning given by subsection (9)(d) of section 168A;

• “qualifying accessory” has the meaning given by subsection (10) of section 168A;

• “the Taxes Act” means the Income and Corporation Taxes Act 1988(1).

(2) References, however expressed, in these Regulations to sections 168A, 168B, 168C and 168D are references to sections 168A, 168B, 168C and 168D of the Taxes Act.

(1)

1988 c. 1.