SCHEDULES
F1Schedule 6A Taxation of Directors and Others in Respect of Vans
F2Part I Basic Case
Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8
F3Reductions for periods where van unavailable
Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8
F42
1
Subject to paragraph 3 below, where paragraph 1 above applies and for any part of the year concerned—
a
the van is unavailable, or
b
the van is a shared van (within the meaning given by Part II of this Schedule),
the cash equivalent of the benefit is the amount ascertained under paragraph 1 above (the full amount) reduced by an amount which bears to the full amount the same proportion as the number of excluded days in the year bears to 365.
2
For the purposes of sub-paragraph (1) above a van is to be treated as being unavailable on any day if—
a
the day falls before the first day on which the van is available to the employee,
b
the day falls after the last day on which the van is available to the employee, or
c
the day falls within a period, of 30 days or more, throughout which the van is not available to the employee.
3
For the purposes of sub-paragraph (1) above an excluded day is a day on which the van falls within paragraph (a) or (b) of that sub-paragraph.
Sch. 6A inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 73, Sch. 4 paras.7, 8