# Income and Corporation Taxes Act 1988, Paragraph 8

Extent: E+W+S+N.I.

The Treasury may by regulations provide that where—
(a) a car is normally available to the employee but for a period of less than 30 days it is not available to him,
(b) another car is made available to the employee in order to replace the car mentioned in paragraph (a) above for the whole or part of the period, and
(c) such other conditions as may be prescribed by the regulations are fulfilled,
this Schedule shall have effect in relation to the cars concerned subject to such modifications as are prescribed by the regulations.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/6/paragraph/8 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.