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 152
Car fuel: proportionate reduction of cash equivalent
Section 152 deals with reducing the taxable car fuel benefit proportionately when certain conditions mean the employee did not have access to free private fuel for the whole tax year.
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.