168E.-Price of a car: replacement accessories.

(1) The Treasury may make regulations under this section as regards any case where-

(a) a qualifying accessory is available with a car in any year, and
(b) the accessory (the replacing accessory) replaces another accessory (the replaced accessory).

(2) Regulations under this section may provide that as regards the year-

(a) the price of the car shall be found as if the replacement had not been made and the replacing accessory were a continuation of the replaced accessory, or
(b) sections 168A to 168D shall apply to the car with such modifications to take account of the fact that the replacement has been made as are prescribed by the regulations.

(3) The regulations may-

(a) provide as mentioned in subsection (2)(a) above as regards some cases and as mentioned in subsection (2)(b) above as regards others;
(b) provide under subsection (2)(b) above that sections 168A to 168D shall apply with different modifications in different cases¹⁹².