Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 120A
Benefit of car treated as earnings: optional remuneration arrangements
Section 120A sets out when a company car benefit provided through a salary sacrifice or optional remuneration arrangement is taxed on the higher of the amount given up or the car's normal taxable value, and applies only to cars with CO2 emissions exceeding 75 grams per kilometre.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.