Section 45: Car benefits.

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter I: General

In Schedule 6 to the Taxes Act 1988 (taxation of directors and others in respect of cars) for Part I (tables of flat rate cash equivalents) there shall be substituted—

This section shall have effect for the year 1988-89 and subsequent years of assessment.

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