119Where alternative to benefit of [F1low emission] car [F2or van] offeredU.K.
[F3(1)This section applies where in a tax year—
(a)a car is made available as mentioned in section 114(1),
(b)the car's CO2 emissions figure (see sections 133 to 138) does not exceed 75 grams per kilometre, and
(c)an alternative to the benefit of the car is offered.]
(2)The mere fact that the alternative is offered does not result in an amount in respect of the benefit constituting earnings by virtue of Chapter 1 of this Part (earnings).
Textual Amendments
F1Words in s. 119 heading inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 20(3)
F2Words in s. 119 inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 14 para. 4
F3S. 119(1) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 20(2)