122The price of the carU.K.
This section has no associated Explanatory Notes
[F1(1)For the purposes of this Chapter the price of a car means—
This is subject to section 124A (automatic car for a disabled employee).
(a)its list price, if it has one, or
(b)its notional price, if it has no list price.]
[F2(2)This is subject to section 124A (automatic car for a disabled employee).]
Textual Amendments
F1S. 122 renumbered as s. 122(1) (with effect in accordance with s. 54(6) of the amending Act) by Finance Act 2009 (c. 10), s. 54(4)
F2S. 122(2) inserted (with effect in accordance with s. 54(6) of the amending Act) by Finance Act 2009 (c. 10), s. 54(4)