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Income Tax (Earnings and Pensions) Act 2003

Section 236: Interpretation of this Chapter

967.This section contains additional information needed to interpret the provisions in this Chapter. The presentation of this material varies slightly from the source legislation to make it easier to use. The section derives from parts of paragraph 1 and paragraphs 2 and 6 of Schedule 12AA to ICTA.

968.Subsection (1) gives signposts to three definitions used in this Chapter.

969.Subsection (2) defines what is a “company vehicle” by reference to other provisions in this Act.

970.Subsection (3) gives signposts to the provisions that define what is meant by when cars and vans are made available for private use and when they are made available by reason of the employment.

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