Crossheading Determination of the cost of the benefit
From legislation.gov.uk
Contents
- Section 204 Cost of the benefit: basic rule
- Section 205 Cost of the benefit: asset made available without transfer
- Section 205A Deduction for periods when asset unavailable for private use
- Section 205B Reduction of cost of taxable benefit where asset is shared
- Section 206 Cost of the benefit: transfer of used or depreciated asset