Sch 6 para A1
(1) This paragraph applies if, in a prescribed accounting period, supplies of goods by a taxable person (“P”) arise by virtue of paragraph 5(1) of Schedule 4 (but otherwise than for a consideration) where road fuel which is or has previously been supplied to or imported or manufactured by P in the course of P's business is provided for, or appropriated to, private use. (2) For this purpose “road fuel is provided for, or appropriated to, private use” if— (a) it is provided or to be provided by P— (i) to an individual for private use in the individual's own car or a car allocated to the individual, and (ii) by reason of the individual's employment, (b) where P is an individual, it is appropriated or to be appropriated by P for private use in P's own car, or (c) where P is a partnership, it is provided or to be provided to any of the individual partners for private use in that partner's own car. (3) P may opt for all supplies of goods within sub-paragraph (1) made by P in the prescribed accounting period to be valued on the flat-rate basis. (4) On the flat-rate basis, the value of all supplies made to any one individual in respect of any one car is that determined in accordance with an order under paragraph B1.