[F1197A Car parking facilities U.K.
Any expenditure incurred in paying or reimbursing expenses in connection with the provision for, or use by, a person holding an office or employment of a car parking space at or near his place of work shall not be regarded as an emolument of the office or employment for any purpose of Schedule E.]
Textual Amendments
F1S. 197A inserted (1988-89 and subsequent years of assessment) by Finance Act 1988 (c. 39), s. 46(4)
Modifications etc. (not altering text)
C1 See—1988 ss.157, 158, 159—cars available for private use, car fuel and pooled cars.1988 s.327—disabled persons' vehicle maintenance grant.
C2S. 197A extended (with effect in accordance with s. 49(4) of the extending Act) by Finance Act 1999 (c. 16), s. 49(1)(2)