http://www.legislation.gov.uk/uksi/1992/630/article/1

The Value Added Tax (Treatment of Transactions) Order 1992

Employment rights

VAT

VALUE ADDED TAX

2022-01-10

Statute Law Database

1992-04-01

The effect of this Order is that value added tax will no longer be levied in respect of amounts of salary, wages or other emoluments forgone by employees in return for the right to the private use of a motor car provided by their employer.