SCHEDULES
SCHEDULE 6 Taxation of Directors and Others in Respect of Cars
Replacement cars
F18
The Treasury may by regulations provide that where—
(a)
a car is normally available to the employee but for a period of less than 30 days it is not available to him,
(b)
another car is made available to the employee in order to replace the car mentioned in paragraph (a) above for the whole or part of the period, and
(c)
such other conditions as may be prescribed by the regulations are fulfilled,
this Schedule shall have effect in relation to the cars concerned subject to such modifications as are prescribed by the regulations.