Income Tax (Earnings and Pensions) Act 2003 section 133

How to determine the "appropriate percentage"

Section 133 explains how to determine the "appropriate percentage" used to calculate the taxable cash equivalent of a company car benefit, depending on when the car was first registered and its emissions characteristics.

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.