- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (08/11/1993)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 27/07/1999
Point in time view as at 08/11/1993. This version of this provision has been superseded.
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(1)In the Taxes Act 1988, after section 159AB (inserted by Schedule 4 to this Act) there shall be inserted the following section—
(1)This section applies where in any year—
(a)a heavier commercial vehicle is made available to an employee in circumstances such that, had that vehicle been a van, the benefit so provided would have been chargeable to tax under section 159AA, and
(b)the employee’s use of the vehicle is not wholly or mainly private use.
(2)Section 154 shall not apply to—
(a)the benefit so provided, or
(b)any benefit in connection with the vehicle other than a benefit in connection with the provision of a driver for the vehicle.
(3)The employee shall not be taxable—
(a)under Schedule E in respect of the discharge of any liability of his in connection with the vehicle;
(b)under section 141 or 142 in respect of any non-cash voucher or credit-token to the extent that it is used by him—
(i)for obtaining money which is spent on goods or services in connection with the vehicle, or
(ii)for obtaining such goods or services;
(c)under section 153 in respect of any payment made to him in respect of expenses incurred by him in connection with the vehicle.
(4)In this section “heavier commercial vehicle” means a mechanically propelled road vehicle which is—
(a)of a construction primarily suited for the conveyance of goods or burden of any description, and
(b)of a design weight exceeding 3,500 kilograms;
and “design weight” here means the weight which the vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden.
(5)In this section—
(a) “private use”, in relation to a vehicle made available to an employee, means any use other than for his business travel, and
(b) “business travel” means travelling which the employee is necessarily obliged to do in the performance of the duties of his employment.”
(2)In section 159A of that Act (mobile telephones) in subsection (8)(a) (meaning of “mobile telephone”), as amended by Schedule 4 to this Act—
(a)the word “but” at the end of sub-paragraph (i) shall be omitted,
(b)after that sub-paragraph there shall be inserted the following sub-paragraph—
“(i)includes any such apparatus provided in connection with a heavier commercial vehicle (within the meaning given by section 159AC) notwithstanding that the vehicle is made available as mentioned in that section;”, and
(c)at the end of sub-paragraph (ii) there shall be inserted “ or heavier commercial vehicle ”.
(3)This section shall have effect for the year 1993-94 and subsequent years of assessment.
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