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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. General
  2. Meaning of when car or van is available to employee

Section 116 | Meaning of when car or van is available to employee

From legislation.gov.uk

(1)For the purposes of this Chapter a car or van is available to an employee at a particular time if it is then made available, by reason of the employment and without any transfer of the property in it, to the employee or a member of the employee’s family or household.

(2)References in this Chapter to—

(a)the time when a car or van is first made available to an employee are to the earliest time when the car or van is made available as mentioned in subsection (1), andF1

(b)the last day in a year on which a car or van is available to an employee are to the last day in the year on which the car or van is made available as mentioned in subsection (1).F1

(3)This section does not apply to section 124A or 138 (automatic car or van for a disabled employee).F2F1

Notes

  1. F1

    Words in s. 116(2) inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 14 para. 3

  2. F2

    Words in s. 116(3) inserted (with effect in accordance with s. 54(6) of the amending Act) by Finance Act 2009 (c. 10), s. 54(2)

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