PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE
CHAPTER IIF59EMPLOYEES EARNING £8,500 OR MORE AND DIRECTORS
Expenses
153 Payments in respect of expenses.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Benefits in kind
154 General charging provision.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
155 Exceptions from the general charge.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
155ZAF31 Accommodation, supplies or services used in performing duties of employment.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
155ZBF32 Power to provide for exemption of minor benefits.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
155AAF33 Mobile telephones.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
155AF7 Care for children.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
156 Cash equivalent of benefits charged under section 154.
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
156AF34 Limited exemption for computer equipment.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
157 Cars available for private use.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
157AF35 Cars available for private use: cash alternative, etc.
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
158 Car fuel.
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
159 Pooled cars.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15159AA Vans available for private use.
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17159AB Pooled vans.
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F19159AC Heavier commercial vehicles available for private use.
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F21159A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
160 Beneficial loan arrangements.
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
161 Exceptions from section 160.
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
161AF36 Treatment of qualifying loans.
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
161BF37 Beneficial loans: loans on ordinary commercial terms.
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
162 Employee shareholdings.
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
163 Expenses connected with living accommodation.
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
164 Director’s tax paid by employer.
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
165 Scholarships.
F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General supplementary provisions
166 Notice of nil liability under this Chapter.
F38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
167 Employment to which this Chapter applies.
F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
168 Other interpretative provisions.
F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
168AF41 Price of a car as regards a year.
F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
168AAF57 Equipment to enable disabled person to use car.
F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
168ABF58 Equipment etc. to enable car to run on road fuel gas.
F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F45168B Price of a car: accessories not included in list price.
F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F47168C Price of a car: accessories available after car first made available.
F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F49168D Price of a car: capital contributions.
F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F51168E Price of a car: replacement accessories.
F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F53168F Price of a car: classic cars.
F54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F55168G Price of a car: cap for expensive car.
F56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 5 Ch. 2 heading substituted by Finance Act 1989 (c. 26), s. 53(2)(a)