SCHEDULES

Schedule 6A Taxation of Directors and Others in Respect of Vans

Part IIIGENERAL

Interaction of Parts I and II

F110

(1)

This paragraph applies where—

(a)

a cash equivalent of the benefit of a van to an employee in a year is found under Part I of this Schedule, and

(b)

a cash equivalent of the benefit of the same van (or of vans including the same van) to the employee in the year is found under Part II of this Schedule.

(2)

Once the different cash equivalents are so found, the employee shall be charged to tax as if the van concerned were different vans, one having a cash equivalent found under Part I of this Schedule and the other having (or counting towards) a cash equivalent found under Part II of this Schedule.