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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 162

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Version Superseded: 22/07/2004

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Point in time view as at 01/09/2003. This version of this provision has been superseded. Help about Status

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 162 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

162Shared van: meaning of “participating employee”U.K.
This adran has no associated Nodiadau Esboniadol

(1)If only one van is involved, an employee is a participating employee for the purposes of section 161 if—

(a)the van is available to the employee for the employee’s private use while it is a shared van, and

(b)the employee makes private use of it at least once while it is a shared van.

(2)If more than one van is involved, an employee is a participating employee for the purposes of section 161 if—

(a)one of the vans is available to the employee for the employee’s private use while it is a shared van, or

(b)some or all of the vans are available to the employee for the employee’s private use while they are shared vans,

and the employee makes private use of at least one of the vans involved while it is a shared van.

(3)In this section—

(a)any reference to a van being available for an employee’s private use includes a reference to the van being available for the private use of a member of the employee’s family or household, and

(b)any reference to an employee making private use of a van includes a reference to a member of the employee’s family or household making private use of it.

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