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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading General

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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

General
Meaning of “car” and “van”

Section 115 | Meaning of “car” and “van”

From legislation.gov.uk

(1)In this Chapter—

(2)For the purposes of subsection (1)—