Cars provided by third parties to directors or employees within
the benefits code in ITEPA 2003 (before 6 April 2003 – within
Part V Chapter II of ICTA 1988), are treated for Class 1A NICs
purposes in the same manner as any other benefit provided by a
third party, see
NIM16350. That is because the benefit of
a provided car, whoever provides it, falls within Chapter 6 ITEPA
2003 (Taxable benefits: Cars, vans and related benefits) (before 6
April 2003 - falls within 157 ICTA 1988).
For cars provided by a third party for tax years before 6
April 2000, see
NIM17560.
