144 Deduction for payments for private use
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

144  Deduction for payments for private use

(1)     A deduction is to be made from the provisional sum [(see subsection (1A))] if, as a condition of the car being available for the employee's private use, the employee—

(a)     is required in the tax year in question to pay (whether by way of deduction from earnings or otherwise) an amount of money for that use, and

[(b)     pays that amount [on or before 6 July following]

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