Section 116 — Income Tax (Earnings and Pensions) Act 2003: Meaning of when car or van is available to employee

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

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

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