SE23006 - Car benefits: is an employee within Part V Chapter II ICTA 1988? – effect of expenses etc. paid in connection with a provided car

Section 167(2) ICTA 1988

Expenses etc in connection with a provided car which are paid in any of the three ways described in the fourth sub-paragraph of SE23005 have to be taken into account in deciding whether an employee is within Part V Chapter II ICTA88 (see SE20101 onwards).

This is so even though the expenses etc themselves are not separately chargeable to tax.