167 Pooled cars
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Cars and vans: exceptions

167  Pooled cars

(1)     This section applies to a car in relation to a particular tax year if for that year the car has been included in a car pool for the use of the employees of one or more employers.

(2)     For that tax year the car—

(a)     is to be treated under section 114(1) (cars to which this Chapter

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