124A Automatic car for a disabled employee
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

124A  Automatic car for a disabled employee

[(1)     This section applies where—

(a)     a car has automatic transmission (“the automatic car”),

(b)     at any time in the year when the automatic car is available to the employee (“E”), E holds a disabled person's badge, and

(c)     by reason of E's disability, E must, in the event of wanting to drive a car, drive a car which has

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