233 Passenger payments
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Passenger payments

233  Passenger payments

(1)     No liability to income tax arises in respect of approved passenger payments made to an employee for the use of a car or van (whether or not it is a company vehicle) if—

(a)     the employee receives mileage allowance payments for the use of the car

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