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Income Tax (Earnings and Pensions) Act 2003

Section 114: Cars, vans and related benefits

425.This section sets out the scope of this Chapter and gives signposts to the groups of provisions dealing with the various aspects of the car, car fuel and van benefit rules. The section derives from sections 157(1) and 159AA(1) of ICTA.

426.Subsection (1) states when this Chapter applies.

427.Subsection (1)(b) avoids the use of the phrase “the employee’s employment”. Section 66(2)(a) of this Act identifies for this (and for other sections) the employee to whose employment the legislation applies.

428.Subsection (2) gives signposts to the groups of provisions applying to car, fuel and van benefits.

429.Subsection (3) prevents a double tax charge arising on car, car fuel or van benefits.

430.Subsection (4) gives signposts to provisions providing exceptions to the main rules.

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