169 Car available to more than one member of family or household employed by same employer
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

169  Car available to more than one member of family or household employed by same employer

(1)     This section applies where—

(a)     an employee (“E”) and a member of the employee's family or household (“M”) are employed

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