{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-9",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-9.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/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "For the purposes of this Schedule a car is to be treated as being unavailable on any day if—\n(a) the day falls before the first day on which the car is available to the employee,\n(b) the day falls after the last day on which the car is available to the employee, or\n(c) the day falls within a period, of 30 days or more, throughout which the car is not available to the employee.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 6 para. 9(c) restricted (6.4.1994 with effect in accordance with reg. 4(2) of the 1994 affecting S.R.) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 10(6)(a) (as substituted by The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1994 (S.R. 1994/94), reg. 4(1))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/6/paragraph/9",
    "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."
}