167Pooled cars
(1)This section applies to a car in relation to a particular tax year if for that year the car has been included in a car pool for the use of the employees of one or more employers.
(2)For that tax year the car—
(a)is to be treated under section 114(1) (cars to which this Chapter applies) as not having been available for the private use of any of the employees concerned, and
(b)is not to be treated in relation to the employees concerned as an employment-related benefit within the meaning of Chapter 10 of this Part (taxable benefits: residual liability to charge) (see section 201).
(3)In relation to a particular tax year, a car is included in a car pool for the use of the employees of one or more employers if in that year—
(a)the car was made available to, and actually used by, more than one of those employees,
(b)the car was made available, in the case of each of those employees, by reason of the employee’s employment,
(c)the car was not ordinarily used by one of those employees to the exclusion of the others,
(d)in the case of each of those employees, any private use of the car made by the employee was merely incidental to the employee’s other use of the car in that year, and
(e)the car was not normally kept overnight on or in the vicinity of any residential premises where any of the employees was residing, except while being kept overnight on premises occupied by the person making the car available to them.