132 Capital contributions by employee
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Cars: capital contributions by employee

132  Capital contributions by employee

(1)     This section applies [for the purposes of section 121(1)] if the employee contributes a capital sum to expenditure on the provision of—

(a)     the car, or

(b)     any qualifying accessory which

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