Yn ddilys o 11/05/2001
Company vehiclesU.K.
6(1)A vehicle is a “company vehicle” in a tax year if in that year—
(a)the vehicle is made available to the employee by reason of his employment and is not available for his private use, or
(b)the employee is chargeable to tax in respect of the vehicle under section 154, 157 or 159AA (charge where benefit provided or car or van available for private use), or
(c)in the case of a car or van, the employee would be chargeable to tax in respect of it under section 157 or 159AA but for section 159 or 159AB (exception for pooled cars and vans), or
(d)in the case of a cycle, the employee would be chargeable to tax in respect of it under section 154 but for section 197AC(1)(a) (exception for cycles made available).
(2)Section 168(6) (when cars and vans are made available for private use and are made available by reason of employment) applies for the purposes of sub-paragraph (1).