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Where the benefit of a car with CO₂ emissions greater than 75 grams per kilometre is provided under optional remuneration arrangements (salary sacrifice) (see E4.601B) the amount to be treated as earnings in respect of the benefit may be a 'relevant amount' rather than the cash equivalent¹ (see EIM44070). This is the case if the 'total forgone amount' under the arrangements is greater than the modified cash equivalent of the benefit. The total forgone amount is the amount forgone (see E4.601B) with respect to the benefit of the car plus any amount forgone with respect to any other benefit connected with the car (other than fuel and the provision of a driver, which are dealt with in other provisions)². For 2018/19 and earlier years, the comparison was between the modified cash equivalent and the amount forgone with respect to the benefit of the car. The amendment made by FA 2019, s 7 corrected an anomaly in the calculation of the amount forgone.