Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 6Taxable benefits: cars, vans and related benefits
General
116Meaning of when car or van is available to employee
1
For the purposes of this Chapter a car or van is available to an employee at a particular time if it is then made available, by reason of the employment and without any transfer of the property in it, to the employee or a member of the employee’s family or household.
2
References in this Chapter to—
a
the time when a car is first made available to an employee are to the earliest time when the car is made available as mentioned in subsection (1), and
b
the last day in a year on which a car is available to an employee are to the last day in the year on which the car is made available as mentioned in subsection (1).
3
This section does not apply to section 138 (automatic car for a disabled employee).