Version Superseded: 21/07/2009
Point in time view as at 03/08/2005. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 116 is up to date with all changes known to be in force on or before 06 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.
(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 [F1or van] is first made available to an employee are to the earliest time when the car [F1or van] is made available as mentioned in subsection (1), and
(b)the last day in a year on which a car [F1or van] is available to an employee are to the last day in the year on which the car [F1or van] is made available as mentioned in subsection (1).
(3)This section does not apply to section 138 (automatic car [F1or van] for a disabled employee).
Textual Amendments
F1Words in s. 116(2) inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 14 para. 3
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