Textual Amendments
F1Sch. 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
Textual Amendments
F2Sch. 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
Textual Amendments
F3Sch. 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
F44(1)This Part of this Schedule applies to a van for a year if it is a shared van for any period in the year.
(2)A van is a shared van for a period if the period is one throughout which the van is available concurrently to more than one employee of the same employer.
(3)A van is also a shared van for a period if—
(a)the period is one throughout which the van is available to different employees of the same employer, but
(b)the circumstances are such that the employee or employees to whom the van is available at any given time in the period are not necessarily the same as the employee or employees to whom it is available at any other given time in the period.
(4)But if the van is available to one employee only for a period exceeding 30 days (an exclusive period)—
(a)the exclusive period shall not count towards any period that would otherwise fall within sub-paragraph (3) above;
(b)any period falling within sub-paragraph (3) above shall be treated as ending when the exclusive period begins (without prejudice to the start after the exclusive period of a further period falling within sub-paragraph (3) above).
(5)If a van would (apart from this sub-paragraph) be treated as shared during part of a day it shall be treated as shared throughout the day.
Textual Amendments
F4Sch. 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