Part 3Employment income: earnings and benefits etc. treated as earnings
C2C1Chapter 6Taxable benefits: cars, vans and related benefits
Annotations:
Modifications etc. (not altering text)
C1
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10
General
119Where alternative to benefit of F1low emission car F3or van offered
F21
This section applies where in a tax year—
a
a car is made available as mentioned in section 114(1),
b
the car's CO2 emissions figure (see sections 133 to 138) does not exceed 75 grams per kilometre, and
c
an alternative to the benefit of the car is offered.
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).
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9