(1)If in a tax year—
(a)fuel is provided for a car by reason of an employee’s employment, and
(b)that person is chargeable to tax in respect of the car by virtue of section 120,
the cash equivalent of the benefit of the fuel is to be treated as earnings from the employment for that year.
(2)The cash equivalent of the benefit of the fuel is calculated in accordance with sections 150 to 153.
(3)Fuel is to be treated as provided for a car, in addition to any other way in which it may be provided, if—
(a)any liability in respect of the provision of fuel for the car is discharged,
(b)a non-cash voucher or a credit-token is used to obtain fuel for the car,
(c)a non-cash voucher or a credit-token is used to obtain money which is spent on fuel for the car, or
(d)any sum is paid in respect of expenses incurred in providing fuel for the car.
(4)References in this section to fuel do not include any facility or means for supplying electrical energy for an electrically propelled vehicle.