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“(9) In default of an appeal, in accordance with section 949I of the Taxes Consolidation Act 1997 or section 121, as the case may be, being made by an accountable person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.

(a) the benefit of the private use of a car which is chargeable to tax by virtue of section 121 of the Act,

(a) the benefit of the private use of a car or a van which is chargeable to income tax as a benefit in kind by virtue of section 121 or 121A, as the case may be, of the Act,

(c) a decision of an inspector under section 121(7), and the decision or determination affects the liability to tax of a person, other than a person in respect of whom the decision or determination was made, each person so affected may apply to the Appeal Commissioners for, and the Appeal Commissioners on the making of such an application may give, a direction making the person a party to the appeal.

(5) Part 5 of the Act of 1997 is amended in section 121—

section 121

(b) The mobile telephones to which the exemption provided by this subsection applies include any mobile telephone provided in connection with a car or van notwithstanding that the vehicle is made available as referred to in section 121 or 121A, as the case may be.

(4) The provisions of subsections (1) (other than the definition of car in paragraph (a)), paragraph (b) of subsection (3), (6) and (7) of section 121 shall apply, with any necessary modifications in relation to a van, for the purposes of this section as they apply in relation to a car for the purposes of that section.

“employment” has the same meaning as in section 121;

(a) a motor-cycle (within the meaning of section 121),

(c) an arrangement or agreement under which a loan, the provision of a benefit or the loan of, or the provision of the use of, an asset is made to an employee by his or her employer shall not be an arrangement or agreement within the meaning of a benefit scheme where the provisions of section 118, 118A, 121, 121A or 122 apply to such loan, the provision of such benefit or to the loan, or provision, of such asset.

(B) the tax that would have been payable by the individual as if section 118, 118A, 121, 121A or 122, as appropriate, had applied to such loan or to the provision of such asset or benefit up to the date that that loan is repaid or to the date that such asset or benefit ceases to be available to that individual, as the case may be,

(c) Where for any year of assessment that this subsection applies, then, in relation to the provision of the loan of, or the provision of the use of, an asset referred to in paragraph (a)(i)(II), there shall, if not otherwise chargeable to income tax, be deemed to be income of that employee or former employee for that year of assessment chargeable to income tax under Case IV of Schedule D an amount equal to an amount that would, if section 118, 118A, 119, 121, 121A or 122 had applied in respect of the loan of, or the provision of the use of, that asset be deemed to be an expense, emolument or perquisite chargeable to tax under Schedule E by virtue of those sections.

(b) any amount treated as emoluments of an employment under section 121(2)(b)(ii) by virtue of a car being made available by reason of the employment,

(b) any amount treated as emoluments of an employment under section 121(2)(b)(ii) by virtue of a car being made available by reason of the employment,

(b) any amount treated as emoluments of an employment under section 121(2)(b)(ii);

(b) particulars of any car (within the meaning of section 121) made available to those persons by reason of that employment,

(b) the benefit of the private use of a car which is chargeable to tax by virtue of section 121, and