Section 205A | Deduction for periods when asset unavailable for private use ^F1

(1)A deduction is to be made under section 205(1C)(b) if the asset mentioned in section 205(1) has been unavailable for private use on any day during the tax year concerned.^F1

(2)For the purposes of this section an asset is “unavailable” for private use on any day if—^F1

(a)that day falls before the day on which the asset is first available to the employee,^F1

(b)that day falls after the day on which the asset is last available to the employee,^F1

(c)for more than 12 hours during that day the asset—^F1

(i)is not in a condition fit for use,^F1

(ii)is undergoing repair or maintenance,^F1

(iii)could not lawfully be used,^F1

(iv)is in the possession of a person who has a lien over it and who is not the employer, not a person connected with the employer, not the employee, not a member of the employee's family and not a member of the employee's household, or^F1

(v)is used in a way that is neither use by, nor use at the direction of, the employee or a member of the employee's family or household, or^F1

(d)on that day the employee—^F1

(i)uses the asset in the performance of the duties of the employment, and^F1

(ii)does not use the asset otherwise than in the performance of the duties of the employment.^F1

(3)The amount of the deduction is given by—^F1

(4)The reference in subsection (2)(a) to the time when the asset is first available to the employee is to the earliest time when the asset is made available, by reason of the employment and without any transfer of the property in it, for private use.^F1

(5)The reference in subsection (2)(b) to the time when the asset is last available to the employee is to the last time when the asset is made available, by reason of the employment and without any transfer of the property in it, for private use.^F1