{
  "url": "https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-29",
  "json_url": "https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-29.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "schedule/2/paragraph/29",
  "kind": "paragraph",
  "number": "29",
  "heading": null,
  "text": "(1) Section 144 (deduction for payments for private use) is amended as follows.\n(2) In subsection (1), for “calculated under step 7 of section 121(1)” substitute “ (see subsection (1A)) ”.\n(3) After subsection (1) insert\n“(1A) In this section “the provisional sum” means the provisional sum calculated under—\n(a) step 7 of section 121(1) (method of calculating the cash equivalent of the benefit of a car), or\n(b) step 2 of section 121A(1) (optional remuneration arrangements: method of calculating relevant amount).”\n(4) In subsection (2), for the words from “so that” to the end substitute\n“so that—\n(a) in a case within subsection (1A)(a), the cash equivalent of the benefit of the car for the year is nil, or\n(b) in a case within subsection (1A)(b), the relevant amount for the purposes of section 120A is nil.”\n(5) In subsection (3)—\n(a) for “In any other case” substitute “ Where subsection (2) does not apply, ” and\n(b) for the words from “give” to the end substitute\n“give—\n(a) in a case within subsection (1A)(a), the cash equivalent of the benefit of the car for the year, or\n(b) in a case within subsection (1A)(b), the relevant amount for the purposes of section 120A.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/schedule/2/paragraph/29",
    "retrieved_at": "2026-10-29T09:05:39.776683+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}