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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Cars: unavailability or payments for private use

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Section 143 Deduction for periods when car unavailable
Section 144 Deduction for payments for private use
Section 145 Modification of provisions where car temporarily replaced

Income Tax (Earnings and Pensions) Act 2003
Chapter 6 Taxable benefits: cars, vans and related benefits

Crossheading Cars: unavailability or payments for private use

From legislation.gov.uk

Contents

Section 143 Deduction for periods when car unavailable
Section 144 Deduction for payments for private use
Section 145 Modification of provisions where car temporarily replaced

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