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Finance Act 1999

Changes over time for: Cross Heading: Employee benefits etc.

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Point in time view as at 15/03/2015.

Changes to legislation:

Finance Act 1999, Cross Heading: Employee benefits etc. is up to date with all changes known to be in force on or before 01 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Employee benefits etc.U.K.

F142 Conditional acquisition of shares.U.K.

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Textual Amendments

F1Ss. 42-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F143 Meaning of conditional interests in shares.U.K.

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Textual Amendments

F1Ss. 42-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F144 Exemption for mobile telephones.U.K.

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Textual Amendments

F1Ss. 42-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F145 Limited exemption for computer equipment.U.K.

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Textual Amendments

F1Ss. 42-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F246 PRP and agricultural pay.U.K.

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Textual Amendments

[F347 Cars available for private use.U.K.

(1)Schedule 6 to the Taxes Act 1988 (cars available for private use: cash equivalent of car) shall be amended as follows.

(2)In paragraph 2(1) (reduction for business travel: 18,000 miles and above)—

(a)for “in the year concerned” substitute “ in a year ”, and

(b)for “the amount ascertained under paragraph 1 above, reduced by two thirds” substitute “ 15 per cent. of the price of the car as regards the year ”.

(3)In paragraph 2(2) (reduction for business travel: 2,500 to 18,000 miles)—

(a)for “in the year concerned” substitute “ in a year ”, and

(b)for “the amount ascertained under paragraph 1 above, reduced by one third” substitute “ 25 per cent. of the price of the car as regards the year ”.

(4)For paragraph 4(a) (two or more cars) substitute—

“(a)paragraph 2(1) above shall have effect as if for “15 per cent.” there were substituted “25 per cent.””

(5)In paragraph 5 (reduction for age of car), for “one third” substitute “ one quarter ”.

(6)This section has effect for the year 1999-00 and subsequent years of assessment.]

Textual Amendments

F3S. 47 repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(3) Note of the amending Act) by 2000 c. 17, s. 156, Sch. 40 Pt. II(3)

F448 Provision and support of bus services.U.K.

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Textual Amendments

F4Ss. 48-51 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F449 Provision of motor cycle or cycle parking facilities.U.K.

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Textual Amendments

F4Ss. 48-51 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F450 Cycles and cyclist’s safety equipment.U.K.

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Textual Amendments

F4Ss. 48-51 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

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