# The Income Tax (Car Benefits) (Replacement Accessories) Regulations 1994, Regulation 5: Meaning of superior replacing accessory


(1) For the purposes of regulations 3(1)(c)(ii) and 4(1)(c)(ii), a replacing accessory is superior to a replaced accessory if the price of the replacing accessory exceeds either—
(a) the price of the replaced accessory, or
(b) the price of an accessory which is equivalent to the replaced accessory at the time immediately before the replacing accessory is first made available for use with the car,
whichever is the greater.
(2) References in paragraph (1) above to the price of an accessory are references to the price of an accessory determined in accordance with section 168A or, as the case may be, section 168B or 168C.

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Source: https://www.legislation.gov.uk/uksi/1994/777/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-car-benefits-replacement-accessories-regulations-1994/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.