Version Superseded: 15/09/2016
Point in time view as at 13/06/2003. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 117 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
For the purposes of this Chapter a car or van made available by an employer to an employee or a member of the employee’s family or household is to be regarded as made available by reason of the employment unless—
(a)the employer is an individual, and
(b)it is so made available in the normal course of the employer’s domestic, family or personal relationships.
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