149 Benefit of car fuel treated as earnings
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Car fuel: benefit treated as earnings

149  Benefit of car fuel treated as earnings

(1)     If in a tax year—

(a)     fuel is provided for a car by reason of an employee's employment, and

(b)     that person is chargeable to tax in respect of the car by virtue of section 120

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