Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Section 127 is up to date with all changes known to be in force on or before 06 March 2025. 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.
(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).
Modifications etc. (not altering text)
C1Ss. 127-130 applied (with modifications) by 1994 c. 22, s. 1GF(3)(4) (as inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c))
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