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 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 F2124A or 138 (automatic car F1or van for a disabled employee).