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Finance Act 2009

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Changes to legislation:

Finance Act 2009, Paragraph 2 is up to date with all changes known to be in force on or before 24 February 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. Help about Changes to Legislation

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2(1)Section 121(1) (method of calculating cash equivalent of benefit of car) is amended as follows.U.K.

(2)In step 3, insert at the end— “ The resulting amount is the interim sum. ”

(3)Omit step 4 (interim sum to be £80,000 if step 3 amount exceeds £80,000).

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