116Meaning of when car or van is available to employeeU.K.
(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).
Textual Amendments
F1Words in s. 116(2) inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 14 para. 3
F2Words in s. 116(3) inserted (with effect in accordance with s. 54(6) of the amending Act) by Finance Act 2009 (c. 10), s. 54(2)