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Section 116 Meaning of when car or van is available to employee

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(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 F1or 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 F2124A or 138 (automatic car or van for a disabled employee).

Annotations

Textual amendments

F1

Words in s. 116(2) inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 14 para. 3

F2

Words in s. 116(3) inserted (with effect in accordance with s. 54(6) of the amending Act) by Finance Act 2009 (c. 10), s. 54(2)

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