[121A Optional remuneration arrangements: method of calculating relevant amount]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[121A  Optional remuneration arrangements: method of calculating relevant amount]

[(1)     To find the relevant amount for the purposes of section 120A, take the following steps—

[Step 1
Take the total foregone amount in connection with the car for the tax year (see section

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