Section 283 — Income Tax (Earnings and Pensions) Act 2003: Exclusion from section 281 of taxable car and van facilities

Exclusion from section 281 of taxable car and van facilities 283 1 A car or van is not treated as a facility for the purposes of section 281(1) if in the tax year in which it is provided it is also made available—

a to the employee or members of the employee’s family or household for private use not falling within section 281(1),

b by reason of the employee’s employment, and c without any transfer of the property in it.

2 The following sections apply for the purposes of this section as they apply for the purposes of Chapter 6 of Part 3 (taxable benefits: cars, vans and related benefits)—

a section 115 (meaning of “ car ” and “ van ”),

b section 117 (meaning of car or van made available by reason of employment),

and c section 118 (availability for private use).