# Income Tax (Earnings and Pensions) Act 2003, Section 116: Meaning of when car or van is available to employee

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

(1) For the purposes of this Chapter a car or van is available to an employee at a particular time if it is then made available, by reason of the employment and without any transfer of the property in it, to the employee or a member of the employee’s family or household.
(2) References in this Chapter to—
(a) the time when a car or van is first made available to an employee are to the earliest time when the car or van is made available as mentioned in subsection (1), and
(b) the last day in a year on which a car or van is available to an employee are to the last day in the year on which the car or van is made available as mentioned in subsection (1).
(3) This section does not apply to section 124A or 138 (automatic car or van for a disabled employee).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/116 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-116
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.