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Income Tax (Earnings and Pensions) Act 2003

Section 117: Meaning of car or van made available by reason of employment

438.To give rise to a tax charge, the car or van must be made available to the employee by reason of the employment. This section provides that a car or van made available by an employer is regarded as made available by reason of the employment unless the circumstances in paragraphs (a) and (b) apply. The section derives from part of section 168(6) of ICTA.

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