{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-6",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-6.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/6/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "Subject to paragraph 7 below, where for any part of the year concerned the car is unavailable, the cash equivalent of the benefit is the amount ascertained under the preceding provisions of this Schedule multiplied by the fraction—\nABwhere—\nA is the number of days in the year on which the car is available; and\nB is the number of days in the year.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras. 5, 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 6 para. 6 substituted (with effect in accordance with s. 59 of the amending Act) by Finance Act 2000 (c. 17), Sch. 11 para. 1(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/6/paragraph/6",
    "retrieved_at": "2026-10-29T09:49:54.309394+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."
}