247(1) This section applies where a car is made available to a disabled employee without any transfer of the property in it.
247(2) No liability to income tax arises by virtue of Chapter 6 or 10 of Part 3 (taxable benefits: cars, vans etc. and residual liability to charge) in respect of the benefit if conditions A to C are met.
247(3) No liability to income tax arises in respect of–
(a)the provision of fuel for the car, or
(b)the payment or reimbursement of expenses incurred in connection with it,
if conditions A to C are met.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.