Part 3 U.K. Employment income: earnings and benefits etc. treated as earnings

Chapter 6 U.K. Taxable benefits: cars, vans and related benefits

Modifications etc. (not altering text)

C1 Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9

C2 Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10

General U.K.

116 Meaning of when car or van is available to employee U.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 [F1 or van] is first made available to an employee are to the earliest time when the car [F1 or van] is made available as mentioned in subsection (1), and

(b) the last day in a year on which a car [F1 or van] is available to an employee are to the last day in the year on which the car [F1 or van] is made available as mentioned in subsection (1).

(3) This section does not apply to section [F2 124A or] 138 (automatic car [F1 or van] for a disabled employee).

Textual Amendments

F1 Words in s. 116(2) inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 14 para. 3

F2 Words 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)