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Cars: the appropriate percentage | |
133 How to determine the “appropriate percentage” | |
134 Meaning of car with or without a CO2 emissions figure | |
Cars: appropriate percentage: first registered on or after 1st January 1998 | |
135 Car with a CO2 emissions figure: pre-October 1999 registration | |
136 Car with a CO2 emissions figure: post-September 1999 registration | |
137 Car with a CO2 emissions figure: bi-fuel cars | |
138 Car with a CO2 emissions figure: automatic car for a disabled employee | |
139 Car with a CO2 emissions figure: the appropriate percentage | |
140 Car without a CO2 emissions figure: the appropriate percentage | |
141 Diesel cars: the appropriate percentage | |
Cars: appropriate percentage: first registered before 1st January 1998 | |
142 Car first registered before 1st January 1998: the appropriate percentage | |
Cars: unavailability or payments for private use | |
143 Deduction for periods when car unavailable | |
144 Deduction for payments for private use | |
145 Modification of provisions where car temporarily replaced | |
Cars: special cases | |
146 Cars that run on road fuel gas | |
147 Classic cars: 15 years of age or more | |
Cars: reduction where shared car | |
148 Reduction of cash equivalent where car is shared | |
Car fuel: benefit treated as earnings | |
149 Benefit of car fuel treated as earnings | |
150 Car fuel: calculating the cash equivalent | |
151 Car fuel: nil cash equivalent | |
152 Car fuel: proportionate reduction of cash equivalent | |
153 Car fuel: reduction of cash equivalent | |
Vans: benefit treated as earnings | |
154 Benefit of van treated as earnings | |
155 Method of calculating the cash equivalent of the benefit of a van | |
156 Meaning of “shared van” | |
Vans: value of exclusive availability | |
157 Value of exclusive availability | |
158 Deduction for periods of unavailability or shared use | |
159 Deduction for payments for private use | |
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Supplementary provisions relating to taxable cheap loans | |
184 Interest treated as paid | |
185 Apportionment of cash equivalent in case of joint loan etc. | |
186 Replacement loans | |
187 Aggregation of loans by close company to director | |
Loan released or written off | |
188 Loan released or written off: amount treated as earnings | |
189 Exception where double charge | |
General supplementary provisions | |
190 Exclusion of charge after death of employee | |
191 Claim for relief to take account of event after assessment | |
Chapter 8 | |
Taxable benefits: notional loans in respect of acquisitions of shares | |
Introduction | |
192 Application of this Chapter | |
Acquisition of shares for less than market value | |
193 Notional loan where acquisition for less than market value | |
194 The amount of the notional loan | |
195 Discharge of notional loan: amount treated as earnings | |
Supplementary provisions | |
196 Effects on other income tax charges | |
197 Minor definitions | |
Chapter 9 | |
Taxable benefits: disposals of shares for more than market value | |
198 Shares to which this Chapter applies | |
199 Disposal for more than market value: amount treated as earnings | |
200 Minor definitions | |
Chapter 10 | |
Taxable benefits: residual liability to charge | |
Introduction | |
201 Employment-related benefits | |
202 Excluded benefits | |
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Chapter 4 | |
Exemptions: education and training | |
Work-related training | |
250 Exemption of work-related training provision | |
251 Meaning of “work-related training” | |
252 Exception for non-deductible travel expenses | |
253 Exception where provision for excluded purposes | |
254 Exception where unrelated assets are provided | |
Individual learning account training | |
255 Exemption for contributions to individual learning account training | |
256 Meaning of “individual learning account training” | |
257 Exception for non-deductible travel expenses | |
258 Exception where provision for excluded purposes | |
259 Exception where unrelated assets are provided | |
260 Exception where training not generally available to staff | |
Chapter 5 | |
Exemptions: recreational benefits | |
Recreational facilities | |
261 Exemption of recreational benefits | |
262 Benefits not exempted by section 261 | |
263 Power to alter benefits to which section 261 applies | |
Annual parties and functions | |
264 Annual parties and functions | |
Entertainment | |
265 Third party entertainment | |
Chapter 6 | |
Exemptions: non-cash vouchers and credit-tokens | |
General exemptions: use for exempt benefits | |
266 Exemption of non-cash vouchers for exempt benefits | |
267 Exemption of credit-tokens used for exempt benefits | |
Exemptions for particular non-cash vouchers and credit-tokens | |
268 Exemption of vouchers and tokens for incidental overnight expenses | |
269 Exemption where benefits or money obtained in connection with taxable car | |
or van or exempt heavy goods vehicle | |
270 Exemption for small gifts of vouchers and tokens from third parties | |
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