Section 119 — Income Tax (Earnings and Pensions) Act 2003: Where alternative to benefit of low emission car or van offered

Where alternative to benefit of low emission car or van offered 119 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 CO 2 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).