143 Deduction for periods when car unavailable
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Cars: unavailability or payments for private use

143  Deduction for periods when car unavailable

[(A1)     This section has effect for the purposes of—

(a)     section 121(1) (method of calculating the cash equivalent of the benefit of a car), and

(b)     section 121B(1) (optional remuneration arrangements: meaning of “modified cash equivalent”).]

(1)     A deduction

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