Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 6Taxable benefits: cars, vans and related benefits
Cars: treatment of accessories
127The list price of an accessory
1
For the purposes of this Chapter the list price of an initial extra accessory is—
a
the published price of the manufacturer, importer or distributor of the car (see section 128), or
b
if there is no such price, the published price of the manufacturer, importer or distributor of the accessory (see section 129).
2
For the purposes of this Chapter the list price of a later accessory is the published price of the manufacturer, importer or distributor of the accessory (see section 129).