Specific charging provisions

Certain benefits are charged under specific provisions separate from the general benefits charge. These provisions prescribe the calculation to be applied in determining the cash equivalent value of the benefit. For example, special rules apply to:

employer-provided vans (see ¶9250), cars and petrol (see ¶9255 and ¶9260);

mileage allowances (see ¶9265);

beneficial loans (see ¶9270);

directors’ tax paid by employers (see ¶9275);

scholarships (see ¶9280); and

shares acquired at an undervalue (see ¶10000).

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