Skip to content
Solved
SearchBrowse
Sign in

Contents

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. Car fuel: benefit treated as earnings
  2. Car fuel: reduction of cash equivalent

Section 153 | Car fuel: reduction of cash equivalent

From legislation.gov.uk

If a reduction of the cash equivalent of the benefit of the car for which the fuel is provided is made under section 148 (reduction of cash equivalent where car is shared), a corresponding reduction is to be made in relation to the cash equivalent of the benefit of the fuel.

PreviousNext
PrivacyTerms