283Exclusion from section 281 of taxable car and van facilities
This section has no associated Explanatory Notes
(1)A car or van is not treated as a facility for the purposes of section 281(1) if in the tax year in which it is provided it is also made available—
(a)to the employee or members of the employee’s family or household for private use not falling within section 281(1),
(b)by reason of the employee’s employment, and
(c)without any transfer of the property in it.
(2)The following sections apply for the purposes of this section as they apply for the purposes of Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits)—
(a)section 115 (meaning of “car” and “van”),
(b)section 117 (meaning of car or van made available by reason of employment), and
(c)section 118 (availability for private use).