# Income Tax (Earnings and Pensions) Act 2003, Section 153: Car fuel: reduction of cash equivalent


If a reduction of the cash equivalent of the benefit of the car for which the fuel is provided is made under section 148 (reduction of cash equivalent where car is shared), a corresponding reduction is to be made in relation to the cash equivalent of the benefit of the fuel.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/153 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-153
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.