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Income Tax (Earnings and Pensions) Act 2003
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116Meaning of when car or van is available to employee
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(1)For the purposes of this Chapter a car or van is available to an employee at a particular time if it is then made available, by reason of the employment and without any transfer of the property in it, to the employee or a member of the employee’s family or household.
(2)References in this Chapter to—
(a)the time when a car is first made available to an employee are to the earliest time when the car is made available as mentioned in subsection (1), and
(b)the last day in a year on which a car is available to an employee are to the last day in the year on which the car is made available as mentioned in subsection (1).
(3)This section does not apply to section 138 (automatic car for a disabled employee).
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