247 Provision of cars for disabled employees
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

247  Provision of cars for disabled employees

(1)     This section applies where a car is made available to a disabled employee without any transfer of the property in it.

(2)     No liability to income tax arises by virtue of Chapter 6 or 10 of Part 3 (taxable benefits: cars, vans etc and residual liability to charge) in respect of the benefit if conditions A to C are met.

(3)     No liability to income tax arises in respect of—

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