{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-119",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-119.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/119",
  "kind": "section",
  "number": "119",
  "heading": "Where alternative to benefit of low emission car or van offered",
  "text": "(1) This section applies where in a tax year—\n(a) a car is made available as mentioned in section 114(1),\n(b) the car's CO2 emissions figure (see sections 133 to 138) does not exceed 75 grams per kilometre, and\n(c) an alternative to the benefit of the car is offered.\n(2) The mere fact that the alternative is offered does not result in an amount in respect of the benefit constituting earnings by virtue of Chapter 1 of this Part (earnings).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 119(1) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 20(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 119 heading inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 20(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 119 inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 14 para. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/119",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}