[205B Reduction of cost of taxable benefit where asset is shared]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[205B  Reduction of cost of taxable benefit where asset is shared]

[(1)     This section applies where the cost of an employment-related benefit (“the taxable benefit”) is to be determined under section 205.

(2)     If, for the whole or part of the

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