Section 119 | Where alternative to benefit of low emission car or van offered

(1)This section applies where in a tax year—^F1

(a)a car is made available as mentioned in section 114(1),^F1

(b)the car's CO2 emissions figure (see sections 133 to 138) does not exceed 75 grams per kilometre, and^F1

(c)an alternative to the benefit of the car is offered.^F1

(2)The mere fact that the alternative is offered does not result in an amount in respect of the benefit constituting earnings by virtue of Chapter 1 of this Part (earnings).