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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading General

  • Section 114 Cars, vans and related benefits
  • Section 115 Meaning of “car” and “van”
  • Section 116 Meaning of when car or van is available to employee
  • Section 117 Meaning of car or van made available by reason of employment
  • Section 118 Availability for private use
  • Section 119 Where alternative to benefit of low emission car or van offered
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Chapter 6 Taxable benefits: cars, vans and related benefits

Crossheading General

From legislation.gov.uk

Contents

  1. Section 114 Cars, vans and related benefits
  2. Section 115 Meaning of “car” and “van”
  3. Section 116 Meaning of when car or van is available to employee
  4. Section 117 Meaning of car or van made available by reason of employment
  5. Section 118 Availability for private use
  6. Section 119 Where alternative to benefit of low emission car or van offered
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