[205A Deduction for periods when asset unavailable for private use]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[205A  Deduction for periods when asset unavailable for private use]

[(1)     A deduction is to be made under section 205(1C)(b) if the asset mentioned in section 205(1) has been unavailable for private use on any day during the tax year concerned.

(2)     For the purposes of this section an asset is “unavailable” for private use on any day if—

(a)     that day falls before the day on which the asset is first available to the employee,

(b)     that day falls after the day on which the asset is last available to

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