[157A.-Cars available for private use: cash alternative, etc.  

Where, in any year in the case of a person employed in employment to which this Chapter applies-

(a) a car is made available as mentioned in section 157, and
(b) an alternative to the benefit of the car is offered,

the mere fact that the alternative is offered shall not make the benefit chargeable to tax under section 19(1)¹⁰⁹.]