Section 238 | Modest private use of heavy goods vehicles

(1)No liability to income tax arises where a heavy goods vehicle is made available to an employee for the employee’s private use if conditions A and B are met.

(2)Condition A is that there is no transfer of the property in the vehicle to the employee.

(3)Condition B is that the employee’s use of the vehicle in the tax year is not wholly or mainly private use.

(4)In this section—