Income Tax (Earnings and Pensions) Act 2003

Taxable benefits: cars, vans and related benefits

24 (1) This paragraph applies to the operation of section 156(4) (meaning of “shared van”: where van available to only one employee) in relation to times before 6th April 2003.

(2) The following references are to be read in accordance with section 66 (meaning of “employment” and related expressions) as modified by sub-paragraph (3)—

(a) the reference to an “employee” in section 156(4), and

(b) the references to “employee”, “employment” and “employer” in sections 116 and 117 (meaning of van is available to employee) as applied for the purposes of section 156(4).

(3) In section 66(1)(a) substitute “an employment the emoluments of which fall to be assessed under Schedule E” for “a taxable employment under Part 2”.