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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Cars: benefit treated as earnings

  • Section 120 Benefit of car treated as earnings
  • Section 120A Benefit of car treated as earnings: optional remuneration arrangements
  • Section 121 Method of calculating the cash equivalent of the benefit of a car
  • Section 121A Optional remuneration arrangements: method of calculating relevant amount
  • Section 121B Meaning of “modified cash equivalent”
  1. Chapter 6 Taxable benefits: cars, vans and related benefits
  2. Crossheading Cars: benefit treated as earnings

Crossheading Cars: benefit treated as earnings

From legislation.gov.uk

Contents

  1. Section 120 Benefit of car treated as earnings
  2. Section 120A Benefit of car treated as earnings: optional remuneration arrangements
  3. Section 121 Method of calculating the cash equivalent of the benefit of a car
  4. Section 121A Optional remuneration arrangements: method of calculating relevant amount
  5. Section 121B Meaning of “modified cash equivalent”
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