SCHEDULES
F1SCHEDULE 6 Taxation of Directors and Others in Respect of Cars
Annotations:
Amendments (Textual)
F2Reduction for business travel
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
F33
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.
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