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12.1
Chapter 11 deals with the circumstances in which a car benefit charge is incurred from 6 April 2003. This chapter deals with the calculation of the car benefit charge from the same date.
Section 120A
From 6 April 2017 where a car benefit is provided as part of optional remuneration arrangements the amount of the benefit treated as earnings from the employment is the greater of the:
value of the benefit worked out under the normal rules (ignoring any capital contribution or private use payment)
amount of any salary or cash pay foregone
Method of calculation
Section 121(1)
Car benefit is calculated in a series of numbered steps (more details start at the paragraphs given).
ROZANA SPOKESMAN
Updated Mar 12, 2021, 4:19 pm IST
Punjab Government has extended time limit repeatedly for all vehicle owners of the state to get the High Security Registration Plates (HSRP)
Razia Sultana
Chandigarh: The Punjab Government has extended the time limit repeatedly for all the vehicle owners of the state to get the High Security Registration Plates (HSRP) affixed on their vehicles.
During the last 8 months around 13 Lac more vehicles have been fitted with HSRP. Still many owners have not come forward to get them affixed. This will be the final opportunity for all the vehicle owners to get HSRP affixed by 15th APRIL after which concerned authorities would start to issue challans of vehicles without High Security Registration Plates.
A ‘green card’ is proof of motor insurance cover when driving abroad.
You should carry one for the vehicle you’re driving in the
EU (including Ireland), Andorra, Iceland, Liechtenstein, Norway, Serbia or Switzerland.
You will need to carry more than one green card if:
you have fleet or multi-car insurance - you’ll need a green card for each vehicle
your vehicle is towing a trailer - you’ll need one for the towing vehicle and one for the trailer or caravan (you need separate trailer insurance in some countries)
you have 2 policies covering the duration of your trip, for example, if your policy renews during the journey