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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Cars: special cases

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Section 146 Cars that run on road fuel gas
Section 147 Classic cars: 15 years of age or more
Section 147A Classic cars: optional remuneration arrangements

Chapter 6 Taxable benefits: cars, vans and related benefits
Crossheading Cars: special cases

Crossheading Cars: special cases

From legislation.gov.uk

Contents

Section 146 Cars that run on road fuel gas
Section 147 Classic cars: 15 years of age or more
Section 147A Classic cars: optional remuneration arrangements