{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-143",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-143.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/143",
  "kind": "section",
  "number": "143",
  "heading": "Deduction for periods when car unavailable",
  "text": "(A1) This section has effect for the purposes of—\n(a) section 121(1) (method of calculating the cash equivalent of the benefit of a car), and\n(b) section 121B(1) (optional remuneration arrangements: meaning of “modified cash equivalent”).\n(1) A deduction is to be made from the amount carried forward from step 6 of section 121(1) or (as the case may be) step 4 of section 121B(1) if the car has been unavailable on any day during the tax year in question.\n(2) For the purposes of this section a car is unavailable on any day if the day—\n(a) falls before the first day on which the car is available to the employee,\n(b) falls after the last day on which the car is available to the employee, or\n(c) falls within a period of 30 days or more throughout which the car is not available to the employee.\n(3) The amount of the deduction is given by the formula—\nUY×Awhere—\nU is the number of days in the year on which the car is unavailable,\nY is the number of days in that year, and\nA is the amount carried forward from step 6 of section 121(1) or (as the case may be) step 4 of section 121B(1) .\n(4) This section is subject to section 145 (modification where car temporarily replaced).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 143(A1) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 28(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 143(1) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 28(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 143(3) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 28(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/143",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}