Section 169 — Income Tax (Earnings and Pensions) Act 2003: Car available to more than one member of family or household employed by same employer

Car available to more than one member of family or household employed by same employer 169 1 This section applies where—

a an employee (“E”) and a member of the employee’s family or household (“M”) are employed by the same employer, and b as a result of a car being made available to M in a tax year, E would (apart from this section) be chargeable to tax in respect of the car in that year by virtue of section 120.

2 The cash equivalent of the benefit of the car and of any fuel provided for the car by reason of E’s employment is not to be treated as E’s earnings for that year if—

a M is chargeable to tax in respect of the car in that year by virtue of section 120, or b M's employment is lower-paid employment as a minister of religion. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .