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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Car fuel: benefit treated as earnings

  • Section 149 Benefit of car fuel treated as earnings
  • Section 149A Benefit of car fuel treated as earnings: optional remuneration arrangements
  • Section 150 Car fuel: calculating the cash equivalent
  • Section 151 Car fuel: nil cash equivalent
  • Section 152 Car fuel: proportionate reduction of cash equivalent
  • Section 153 Car fuel: reduction of cash equivalent
  1. Chapter 6 Taxable benefits: cars, vans and related benefits
  2. Crossheading Car fuel: benefit treated as earnings

Crossheading Car fuel: benefit treated as earnings

From legislation.gov.uk

Contents

  1. Section 149 Benefit of car fuel treated as earnings
  2. Section 149A Benefit of car fuel treated as earnings: optional remuneration arrangements
  3. Section 150 Car fuel: calculating the cash equivalent
  4. Section 151 Car fuel: nil cash equivalent
  5. Section 152 Car fuel: proportionate reduction of cash equivalent
  6. Section 153 Car fuel: reduction of cash equivalent
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