Statute
Section 127 — Income Tax (Earnings and Pensions) Act 2003: The list price of an accessory
Text of the provision Official document
The list price of an accessory 127 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).
Official source: legislation.gov.uk
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