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Income Tax (Earnings and Pensions) Act 2003

Section 127: The list price of an accessory

470.This section defines the list price of an accessory. The section derives from parts of sections 168A(4), (5), (6) and (7), 168B(2) and 168C(2) of ICTA.

471.Subsection (1) gives the rule when the accessory is an “initial extra accessory”. The list price is the published price of either the manufacturer, importer or distributor of the car or, when there is no such published price, the published price of the manufacturer, importer or distributor of the accessory in a normal, retail sale.

472.Subsection (2) gives the rule when the accessory is a “later accessory”. The list price is the published price of the manufacturer, importer or distributor of the accessory.

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