[120A Benefit of car treated as earnings: optional remuneration arrangements]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[120A  Benefit of car treated as earnings: optional remuneration arrangements]

[(1)     Where this Chapter applies to a car in relation to a particular tax year and the conditions in subsection (3) are met—

(a)     the relevant amount (see section 121A) is to be treated as earnings from the employment for that tax year, and

(b)     section 120(1) does not apply.

(2)     In such

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