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Finance Act 1996
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10(1)In section 168 of the Taxes Act 1988 (interpretative provisions) in subsection (3) (exception from charge under Chapter II of Part V for any such payment or provision made by employer as can be shown to have been made in normal course of his domestic, family or personal relationships) for the words following “any such payment or provision” there shall be substituted “which is made by the employer, being an individual, in the normal course of his domestic, family or personal relationships”.
(2)In subsection (6) of that section—
(a)in paragraph (b) (exception from charge for car made available by employer where it can be shown that the car was made available in normal course of his domestic, family or personal relationships) for “it can be shown that the car was” there shall be substituted “the car is”; and
(b)in paragraph (d) (similar exception for vans) for “it can be shown that the van was” there shall be substituted “the van is”.
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