SE23132 - Car benefits: - list price of an accessory

Section 168B(4) ICTA 1988

Before reading the text that follows this paragraph, ensure that you are familiar with

• the general introduction to the calculation of price of a car as regards a year at SE23100
• the flowchart setting out the steps involved in calculating the price of a car as regards a year at SE23100a.

The list price of an accessory is the price published by or on behalf of its manufacturer, importer or distributor as the inclusive price appropriate for such an accessory if sold in the United Kingdom singly in a retail sale on the open market at the time immediately before it was first made available with the car.