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 134
Meaning of car with or without a CO2 emissions figure
Section 134 defines what is meant by a "car with a CO2 emissions figure" and a "car without a CO2 emissions figure" for the purposes of calculating the taxable benefit of a company car.
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.