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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. /General

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

From legislation.gov.uk

15 July 2026

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(1)In this Chapter—

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

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