[149A Benefit of car fuel treated as earnings: optional remuneration arrangements]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[149A  Benefit of car fuel treated as earnings: optional remuneration arrangements]

[(1)     This section applies if—

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

(b)     the employee is chargeable to tax in respect of the car in the tax year by virtue of section 120 or 120A, and

(c)     the fuel is provided pursuant to optional remuneration arrangements.

(2)

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