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Income and Corporation Taxes Act 1988
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Changes over time for: Section 168C
Version Superseded: 31/07/1998
Alternative versions:
- 27/07/1993- Amendment
- 31/07/1997
Point in time - 31/07/1998- Amendment
- 06/04/2003- Amendment
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Point in time view as at 31/07/1997. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 168C is up to date with all changes known to be in force on or before 10 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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F1168C Price of a car: accessories available after car first made available.U.K.
(1)This section applies where in any year there are available with a car qualifying accessories which—
(a)were not available with the car at the time when it was first made available to the employee, and
(b)were not made available with the car before 1st August 1993,
but any accessory whose price is less than £100 shall be ignored for the purposes of this section.
(2)As regards that year the price of the car shall be treated as the price found under sections 168A and 168B, increased by the price of the accessories.
(3)Subsections (10) to (12) of section 168A apply for the purposes of this section as they apply for the purposes of that.
(4)Subsections (3) to (6) of section 168B apply for the purposes of this section as they apply for the purposes of that, but ignoring for the purposes of this section the words “(which may be before the car is first made available to the employee)”.
(5)The Treasury may by order substitute for the sum for the time being specified in subsection (1) above a sum of a greater amount; and any such substitution shall have effect as regards such years as are specified in the order.
Textual Amendments
F1Ss. 168A-168G inserted (with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras. 4, 7
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