219Extra amounts to be added in connection with a carU.K.
(1)The provisions of this section apply for the purposes of section 218(1) in the case of a tax year in which a car is made available as mentioned in section 114(1) (cars, vans and related benefits) by reason of the employment.
(2)Subsection (3) applies if in the tax year—
(a)an alternative to the benefit of the car is offered, and
(b)the amount that would be earnings within Chapter 1 of this Part if the benefit of the car were to be determined by reference to the alternative offered exceeds the benefit code earnings (see subsection (4)).
(3)The amount of the excess is an extra amount to be added under step 2 in section 218(1).
(4)For the purposes of subsection (2) “the benefit code earnings” is the total for the year of—
(a)the cash equivalent of the benefit of the car (calculated in accordance with Chapter 6 of this Part), and
(b)the cash equivalent (calculated in accordance with that Chapter) of the benefit of any fuel provided for the car by reason of the employment.
(5)Subsection (6) applies if in the tax year there would be an amount of general earnings consisting of—
(a)earnings within Chapter 1 of this Part, or
(b)an amount treated as earnings from the employment under Chapter 3 (expenses payments) or Chapter 4 (vouchers and credit-tokens) of this Part,
if section 239 or 269 (exemptions in respect of payments or benefits connected with taxable cars etc.) did not apply to the discharge of a liability, or to a payment or benefit, in connection with the car.
(6)The amount of general earnings mentioned in subsection (5) is an extra amount to be added under step 2 in section 218(1).
(7)Section 216(1) (provisions not applicable to lower-paid employment) is to be disregarded for the purpose of determining any amount under this section.