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Income Tax (Earnings and Pensions) Act 2003

Crossheading Cars: capital contributions by employee

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Section 132 Capital contributions by employee
Section 132A Capital contributions by employee: optional remuneration arrangements

Chapter 6 Taxable benefits: cars, vans and related benefits
Crossheading Cars: capital contributions by employee

Crossheading Cars: capital contributions by employee

From legislation.gov.uk

Contents

Section 132 Capital contributions by employee
Section 132A Capital contributions by employee: optional remuneration arrangements