Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Section 122 is up to date with all changes known to be in force on or before 06 March 2025. 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.
[F1(1)For the purposes of this Chapter the price of a car means—
This is subject to section 124A (automatic car for a disabled employee).
(a)its list price, if it has one, or
(b)its notional price, if it has no list price.]
[F2(2)This is subject to section 124A (automatic car for a disabled employee).]
Textual Amendments
F1S. 122 renumbered as s. 122(1) (with effect in accordance with s. 54(6) of the amending Act) by Finance Act 2009 (c. 10), s. 54(4)
F2S. 122(2) inserted (with effect in accordance with s. 54(6) of the amending Act) by Finance Act 2009 (c. 10), s. 54(4)
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