# Income Tax (Earnings and Pensions) Act 2003, Section 127: The 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).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/127 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-127
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.