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Company car tax, how/when calculated

Just a(some) quick question regarding how company car tax / bik is calculated and how it would affect child benefit.
April next year it makes it a no-brainer to purchase an electric car due to 0% rate. We will be looking to lease rather than purchase outright.

Wife and I are 50/50 shareholder and director, each take home £50k split between salary and dividends, and claim child benefit for 3 kids so bang at the limit of the 20% tax band.

Ideally we'd have the new car from 6th april. I presume as the BIK is 0% for 20/21 I can still draw £50k, pay no extra tax and be elligible for child benefit, and then in 21/22 when its 1%, I just reduce dividends or salary taken by p11d*0.01 to avoid losing child benefit?

My follow up questions are: If the car can't be ordered to be delivered and registered on a certain day, and it arrives on say 1st march, then its 16% bik. Even though only one a bit months left of tax year would I still pay the full 16% of p11d * my tax rate (40% now?) or is it 1/12 of that rate?

Other question is we'll both be driving the car, can the bik in year 2 be split between us, eg 0.5% each?

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