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 138
Car with a CO2 emissions figure: automatic car for a disabled employee
Section 138 provides a special rule to reduce the car benefit charge for disabled employees who must drive an automatic car, by substituting the lower CO2 emissions figure of an equivalent manual 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.