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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 6 Taxable benefits: cars, vans and related benefits

  • Crossheading General
  • Crossheading Cars: benefit treated as earnings
  • Crossheading Cars: the price of a car
  • Crossheading Cars: treatment of accessories
  • Crossheading Cars: capital contributions by employee
  • Crossheading Cars: the appropriate percentage
  • Crossheading Cars: appropriate percentage: first registered on or after 1st January 1998
  • Crossheading Cars: appropriate percentage: first registered before 1st January 1998
  • Crossheading Cars: unavailability or payments for private use
  • Crossheading Cars: special cases
  • Crossheading Cars: reduction where shared car
  • Crossheading Car fuel: benefit treated as earnings
  • Crossheading Vans: benefit treated as earnings
  • Crossheading Vans: reductions of cash equivalent
  • Crossheading Reduction of cash equivalent where van is shared
  • Crossheading Reduction for payments for private use
  • Crossheading Modification of provisions where van temporarily replaced
  • Crossheading Van fuel: benefit treated as earnings
  • Crossheading Cars and vans: exceptions
  • Crossheading Orders
  • Crossheading Supplementary
  1. Part 3 Employment income: earnings and benefits etc. treated as earnings
  2. Chapter 6 Taxable benefits: cars, vans and related benefits

Chapter 6 Taxable benefits: cars, vans and related benefits

From legislation.gov.uk

Contents

  1. Crossheading General
  2. Crossheading Cars: benefit treated as earnings
  3. Crossheading Cars: the price of a car
  4. Crossheading Cars: treatment of accessories
  5. Crossheading Cars: capital contributions by employee
  6. Crossheading Cars: the appropriate percentage
  7. Crossheading Cars: appropriate percentage: first registered on or after 1st January 1998
  8. Crossheading Cars: appropriate percentage: first registered before 1st January 1998
  9. Crossheading Cars: unavailability or payments for private use
  10. Crossheading Cars: special cases
  11. Crossheading Cars: reduction where shared car
  12. Crossheading Car fuel: benefit treated as earnings
  13. Crossheading Vans: benefit treated as earnings
  14. Crossheading Vans: reductions of cash equivalent
  15. Crossheading Reduction of cash equivalent where van is shared
  16. Crossheading Reduction for payments for private use
  17. Crossheading Modification of provisions where van temporarily replaced
  18. Crossheading Van fuel: benefit treated as earnings
  19. Crossheading Cars and vans: exceptions
  20. Crossheading Orders
  21. Crossheading Supplementary
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