655.This section removes a car or car fuel benefit charge on an employee who would otherwise be taxed on the car benefits relating to a member of his or her family or household. The section derives from paragraphs 1 and 2 of ESC A71. See items A and D of Change 27 in Annex 1.
656.Subsection (1) states the circumstances in which the section can apply.
657.Subsection (2) removes the tax charge on the employee in two specified cases.
658.Subsection (2)(a) specifies the first case, which is when the family or household member is chargeable on the benefit in his or her own right.
659.Subsections (2)(b), (3) and (4) specify the second case, which is when the family or household member is not chargeable on the benefit in his or her own right and the car is provided for reasons that do not arise out of the family or household relationship.