# Finance Act 2009, Paragraph 2


(1) Section 121(1) (method of calculating cash equivalent of benefit of car) is amended as follows.
(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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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/28/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-28/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.