Part 3Employment income: earnings and benefits etc. treated as earnings
C3C2Chapter 6Taxable benefits: cars, vans and related benefits
Annotations:
Modifications etc. (not altering text)
C2
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10
Cars: treatment of accessories
C1127The 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).
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9