Statute
Section 122 — Income Tax (Earnings and Pensions) Act 2003: The price of the car
Text of the provision Official document
The price of the car 122 1 For the purposes of this Chapter the price of a car means— This is subject to section 124A (automatic car for a disabled employee). a its list price, if it has one, or b its notional price, if it has no list price.
2 This is subject to section 124A (automatic car for a disabled employee).
Official source: legislation.gov.uk
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