Cars Available for Private Use

Orders of the Day — Clause 48 – in the House of Commons at 5:30 pm on 17 July 1980.

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Amendment made: No. 53, in page 34 line 26, leave out from 'year' to end of line 32 and insert 'a person is taxable under section 64 of this Act in respect of two or more cars which are made available concurrently, there shall be increased by half the cash equivalent derived from Table A, B or C in respect of each of those cars other than the one which in the period for which they are concurrently available is used to the greatest extent for the employee's business travel.—[Mr. Lawson].