239 Payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

239  Payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles

(1)     No liability to income tax arises in respect of the discharge of any liability of an employee in connection with a taxable car or van or an exempt heavy goods vehicle.

(2)     No liability to income tax arises in respect of a payment to an employee in respect of expenses incurred by the employee in connection with a taxable car or van or an exempt

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