Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 6

Taxable benefits: cars, vans and related benefits

Modification of provisions where van temporarily replaced

Modification of provisions where van temporarily replaced
159
1
This section applies if—
a
the van normally available to an employee (“the normal van”) is not available to the employee for a period of less than 30 days,
b
another van (“the replacement van”) is made available to the employee in order to replace the normal van for the whole or part of that period, and
c
the employee is chargeable to tax in respect of both the normal van and the replacement van by virtue of section 154.
2
If this section applies—
a
section 156 applies so that the replacement van is to be treated as unavailable on the days during the period on which it replaces the normal van, and
b
sections 155, 157 and 158 apply as if the replacement van were the normal van.
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9
Ss. 155-164 substituted for ss. 155-166 (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 5