Related Commentary  Related HMRC Manuals

233(1)  No liability to income tax arises in respect of approved passenger payments made to an employee for the use of a car or van (whether or not it is a company vehicle) if–

(a)the employee receives mileage allowance payments for the use of the car or van, and

(b)the cash equivalent of the benefit of the car or van is treated as earnings from the employment by virtue of section 120 or 154 (cars and vans as benefits).

This is subject to subsection (2).

233(2)  The condition in subsection (1)(b) needs to be met only if the car or van is made available to the employee by reason of the employment.

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