Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 6Taxable benefits: cars, vans and related benefits
General
119Where alternative to benefit of F1low emission car F2or van offered
F3(1)
This section applies where in a tax year—
(a)
a car is made available as mentioned in section 114(1),
(b)
the car's CO2 emissions figure (see sections 133 to 138) does not exceed 75 grams per kilometre, and
(c)
an alternative to the benefit of the car is offered.
(2)
The mere fact that the alternative is offered does not result in an amount in respect of the benefit constituting earnings by virtue of Chapter 1 of this Part (earnings).