# Income and Corporation Taxes Act 1988, Paragraph 10

Extent: E+W+S+N.I.

For the purposes of this Schedule a car is available to an employee at a particular time if it is then made available, by reason of his employment and without any transfer of the property in it, either to him or to others being members of his family or household.
This is subject to paragraph 5A(1) above.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/6/paragraph/10 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.