Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 167: Pooled cars
645.This section determines how pooled cars are treated under the benefits provisions. The section derives from section 159(1), (2) and (3) of ICTA.
646.Subsection (1) applies the provisions to a car that is a pooled car.
647.Subsection (2) treats pooled cars as not having been available for private use of any of the employees concerned. It also prevents them from being treated as an employment-related benefit for the purposes of Chapter 10 of Part 3 of this Act. See Note 18 in Annex 2.
648.Subsection (3) sets out the conditions for a car to be treated as a pooled car.
649.Subsection (3)(b) uses the term “the employee’s employment”. Generally use of that term has been avoided but here it helps clarity.