http://www.legislation.gov.uk/ukpga/1988/1/schedule/6/paragraph/6
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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SCHEDULES
F1F1SCHEDULE 6
Annotations:
Amendments (Textual)
F2Reduction for periods when car unavailable
Annotations:
Amendments (Textual)
F2
Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F36
Subject to paragraph 7 below, where for any part of the year concerned the car is unavailable, the cash equivalent of the benefit is the amount ascertained under the preceding provisions of this Schedule F4 multiplied by the fraction—
where—
A is the number of days in the year on which the car is available; and
B is the number of days in the year.
Schs. 6, 6A, 7, 7A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 paras. 110, 111, Sch 8 Pt. 1 (with Sch. 7)