118Availability for private useU.K.
This section has no associated Explanatory Notes
(1)For the purposes of this Chapter a car or van made available in a tax year to an employee or a member of the employee’s family or household is to be treated as available for the employee’s or member’s private use unless in that year—
(a)the terms on which it is made available prohibit such use, and
(b)it is not so used.
(2)In this Chapter “private use”, in relation to a car or van made available to an employee or a member of the employee’s family or household, means any use other than for the employee’s business travel (see section 171(1)).