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Income Tax (Earnings and Pensions) Act 2003

Section 128: Accessory: published price of the car manufacturer etc.

473.This section states how to arrive at the price of an accessory, when it is derived from the published price of the manufacturer, importer or distributor of the car. The section derives from parts of section 168A(4) and (9) of ICTA.

474.Subsection (1) gives the main definition. As in section 123 of this Act (see paragraph 453) the phrase “(as the case may be)” from the source legislation is retained.

475.Subsection (2) defines “inclusive price”. Car tax is excluded from the “relevant taxes” to be taken into account in arriving at the price of the accessory in subsection (2)(b). That is because it is clear from the context of section 168A that, when applied to an accessory, the reference in section 168A(9) to “any car tax” is irrelevant when considering the “inclusive price” of the accessory as defined in section 168A(9)(a).

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