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

(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), and^F1

(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