General General
- 114Cars, vans and related benefits
- 115Meaning of “car” and “van”
- 116Meaning of when car or van is available to employee
- 117Meaning of car or van made available by reason of employment
- 118Availability for private use
- 119Where alternative to benefit of low emission car or van offered
Notes on Chapter 6
Modifications
- C1
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9
- C2
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10