152 Car fuel: proportionate reduction of cash equivalent
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

152  Car fuel: proportionate reduction of cash equivalent

(1)     The cash equivalent of the benefit of the fuel is to be proportionately reduced if for any part of the tax year in question the car for which the fuel is provided is unavailable (within the meaning of section 143 (deduction for periods when car unavailable)).

(2)     The cash equivalent of the benefit of the fuel is also to be proportionately reduced if . . .—

(a)

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