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 IIIGENERAL
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
F4Limit of cash 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
F511
In a case where—
a
the cash equivalent of the benefit of vans to an employee in a year would (apart from this paragraph) total more than £500, and
b
no more than one of the vans is available to him for his private use, or the private use of others being members of his family or household, at any one time in the year,
the cash equivalent of the benefit of the vans to him in the year shall be £500.
Schs. 6, 6A, 7, 7A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 paras. 110, 111, Sch 8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)