SCHEDULES

SCHEDULE 6 Taxation of Directors and Others in Respect of Cars

Reduction for business travel

F13

In relation to a car which for part of the year concerned was unavailable—

(a)

paragraph 2 above shall have effect as if the figure of 18,000, in each place where it occurs, were reduced by a number which bears to 18,000 the same proportion as the number of days in the year on which the car was unavailable bears to 365;

(b)

paragraph 2(2) above shall have effect as if the figure of 2,500 were reduced by a number which bears to 2,500 the same proportion as the number of days in the year on which the car was unavailable bears to 365;

but this is subject to paragraph 4(b) below.