54 Taxable benefit of cars: price of automatic car for disabled employee
Finance Act 2009 (2009 c 10) | Legislation

54  Taxable benefit of cars: price of automatic car for disabled employee

(1)     Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc) is amended as follows.

(2)     In section 116(3) (meaning of when car is available), after “to section” insert “124A or”.

(3)     In section 121(1) (method of calculating cash equivalent of benefit of car), in step 1, for “124” substitute “124A”.

(4)     In section 122 (price of car), the existing provision becomes subsection (1) of that section and after that subsection insert—

“(2)     This is subject to section 124A

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