145 Modification of provisions where car temporarily replaced
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

145  Modification of provisions where car temporarily replaced

(1)     This section applies if—

(a)     the car normally available to an employee (“the normal car”) is not available to the employee for a period of less than 30 days,

(b)     another car (“the replacement car”) is made available to the employee in order to replace the normal car for the whole or part of that period,

[(c)     the employee is chargeable to tax—

(i)     in respect of both the normal car and the replacement car by virtue

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