SCHEDULES
F2F2F1Schedule 6A
Sch. 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
F3Part I Basic Case
Sch. 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
F4Cash equivalent
Sch. 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
F51
1
This paragraph applies where the van mentioned in section 159AA(1)—
a
is not a van to which Part II of this Schedule applies for the year concerned, or
b
is a van to which that Part applies for the year concerned but is a shared van (within the meaning there given) for part only of the year.
2
Subject to paragraphs 2 and 3 below, the cash equivalent of the benefit is—
a
£500, if the van is aged less than 4 years at the end of the year concerned;
b
£350, if the van is aged 4 years or more at the end of the year concerned.
Schs. 6, 6A, 7, 7A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 paras. 110, 111, Sch 8 Pt. 1 (with Sch. 7)