114 Cars, vans and related benefits
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 6
Taxable Benefits: Cars, Vans and Related Benefits

General

114  Cars, vans and related benefits

(1)     This Chapter applies to a car or a van in relation to a particular tax year if in that year the car or van—

(a)     is made available (without any transfer of the property in it) to an employee or a member of the employee's family or household,

(b)     is so made available by reason of the employment (see section 117), and

(c)

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